TMI Blog2004 (11) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order per : S.L. Peeran, Member (J)]. By these appeals, the appellants have challenged the correctness of OIO No. 38/2001, dated 31-12-2001, by which the 500 nos. of Audio CD Roms and 500 nos. of blank CD Roms have been denied the benefit of exemption under Notification No. 11/97-Cus. dated 1-3-1997 and as a result, the said goods have been directed to be ordered for confiscation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same or clear the same. The prayer for export of the same has been accepted even before the order of the adjudicating authority. Therefore, it is submitted that in terms of the Apex Court judgment rendered in the case of Northern Plastic Ltd. v. CCE - 1998 (101) E.L.T. 549 (S.C.) confiscation, fine and penalty is not leviable merely because in a circumstance when the authorities have held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en supplied as ordered by them and prayed for exporting the same. The plea was accepted by the Department and the same was exported. However, the Commissioner, on examination did not find the same goods to be falling within the terms of Notification in question and denied the benefit. However he felt that it is required to be confiscated although the goods are not available for confiscation and im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... io CD Roms and 500 nos. of Blank CD Roms were found wrongly shipped in the consignment and were ordered to be re-exported. The revenue has not proved mis-declaration in the matter and hence in terms of the Apex Court judgment rendered in the case of Northern Plastic Ltd. fine and penalty is not imposable and the same is set aside by allowing the appeals. (Operative portion of this Order was pron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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