1999 (7) TMI 209

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Khub Engg. Indus. Pvt. Ltd., a 100% export oriented unit the appellants had imported capital goods for manufacturing Dry Battery Cells for export in terms of Notification No. 77/80-Cus., dated 17-4-1980. They operated for a period of about six months and were closed thereafter. The proceedings were drawn against them with the al .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g the same. He also pleaded that it could not be alleged that they had violated any terms and conditions of the warehousing bond inasmuch as the goods had been exported and the plant & machinery was there in their premises when the Customs had seized the same. 3. In reply, Shri A.K. Prasad, SDR, submitted that the export obligations had not been met and as the goods were imported under exemp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... consider that as the equipment was within the factory and there was no allegation of any mis-use etc. and as the capital goods etc. are with the Customs and as the appellants had declared that they are not going to redeem the said goods, the imposition of redemption fine and demand of duty was not proper in this case. With the above undertaking of the appellants, we set aside the impugned order-i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X