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2018 (7) TMI 1604 - AT - CustomsPenalties u/s 112 (a) of the Customs Act, 1962 - EPCG Scheme - destruction of the material obtained by the appellant against the provisions of EPCG scheme, which was subsequently converted into 100% EOU - Held that:- It is a fact that Ld. Adjudicating Authority has ignored the decision taken by the High Powered Committee/Grievance Committee which was subsequently converted into 100% EOU to fulfill the export of the finished goods with the value addition and acting upon that permission was granted for the destruction of the old and obsolete machinery - It has also been clarified by the CBEC Circular No. 21/95-CUS dated 10.3.1995 that the adjudicating authority should proceed in conformity with the clarification issued by the Development Commissioner under Ministry of Commerce. Appeal allowed - decided in favor of appellant.
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