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2017 (6) TMI 196 - AT - Customs100% EOU - procurement of 'ascorbic acid' without payment of duties (including anti-dumping duty) - permission granted by Development Commissioner for addition to the list of goods to be manufactured and exported by M/s Suprapti Plastics Ltd - Held that: - It is abundantly clear that the goods cleared into the domestic tariff area were not such as were entitled to be cleared at the concessional rate of duty available to Export Oriented Units. Therefore, the clearance has been of goods that were not in conformity with the permission granted under the Foreign Trade Policy. Consequently, the goods are liable for confiscation - there is no flaw in the demand for duty and in imposition of penalty. M/s Vishal Export Overseas Ltd was the beneficiary of the availment of concessional rate of duty as well as the escapement of anti-dumping duty. In the absence of any evidence to show that the transaction was a bona fide one, the imposition of penalty on them is not invalid. The roles of S/Shri Prashant Tanna, Ajay Tanna and Pradeep Mehta have been elaborated in the impugned order and no evidence has been led to controvert these findings. M/s Pet Plastics was also able to clear goods into the Domestic Tariff Area (DTA) without payment of full duties that were otherwise applicable. No evidence is brought on record to show that this was a bona fide transaction. Appeal dismissed - decided against appellant.
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