9911796707
TMI Blog2009 (6) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... vant facts of the case, in brief, are that the appellant is a 100% Export Oriented Unit (EOU). They imported chemicals as per eligibility issued under LOP bearing No. 5/55/2001-100% EOU dated 31-10-2001 by the Government of India, Ministry of Commerce and Industry. They are engaged in the manufacture of medicines. In the present case, they imported 5 consignments. The Drug Control Authority examin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Customs Act, 1962 for the purpose of re-exportation only. 2. Ld. Advocate on behalf of the appellant submits that the appellant imported chemicals for use in the manufacture of the medicines. He further submits that the objection raised by the Drug Control Authority is a mere technical nature. He also submits that the appellant is a 100% EOU and they have already suffered a demurrage o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is justified. However, I agree with the submission of the ld. Advocate that the amount of redemption fine and penalty is excessive. It is seen that the appellant imported 5 consignments and the Drug Control Authority released two consignments. It is noted that the appellant is a Export Oriented Unit and they have already suffered a demurrage of Rs. 11 Lakhs approximately. It is also noted that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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