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2018 (5) TMI 1479 - AT - CustomsViolation of import conditions - DEEC license - It is detected that the appellant had consumed lesser quantity than the prescribed under the standard norms for manufacture of their export product and as a result the quantity of inputs imported duty free saved in the process - Confiscation - redemption fine - penalties - Held that: - Hon'ble Bombay High Court in their own case ARKEMA CATALYST INDIA PVT. LTD. VERSUS UNION OF INDIA [2009 (10) TMI 630 - BOMBAY HIGH COURT] in identical issue has held that once the percentage is fixed by the notification, mere fact that the one manufacturer may use more inputs and the another manufacturer use less inputs in terms of the norms prescribed is irrelevant as long as conditions of the notification are fulfilled - appeal allowed - decided in favor of appellant.
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