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2017 (11) TMI 1186 - CESTAT NEW DELHIN/N. 12/2012 - manufacture of gold bars of purity of 99.5% and above - Held that: - it has been held by the adjudicating authority that the goods seized are manufactured out of the goods imported by the appellant. Therefore, as goods imported has been used for intended purpose, in that circumstances, the appellant has complied with the condition of the N/N. 12/2012 - demand set aside. Neither during the investigation nor at the time of transportation the goods, the appellants were carrying proper documents for transportation of the said goods. As the appellant is not maintaining the proper records of the imported goods including sl. number, date etc. and not maintaining the record of intended use of the said goods, in that circumstances, the goods are liable for confiscation in terms of Section 111(o) of the Customs Act, 1962. Appeal allowed in part.
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