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TMI Blog2007 (10) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... rants exemption from duties for goods when imported into India for production of goods for export by units situated in Khandla Free Trade Zone, subject to conditions mentioned therein. During the period 1981 to 1985, appellant imported various goods in the nature of inputs as well as components/parts etc. without payment of duty and on execution of bond. According to the appellant, number of such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly pleaded before the authorities that they have fulfilled their entire export obligation. 4. The Additional Commissioner passed an order on 29-11-1991 confirming duty of Rs. 9,27,306/- involved in the said goods and also confiscated the same with an option to the appellant to redeem the same on payment of redemption fine of Rs. 2 Lakhs. In addition, personal penalty of Rs. 1 lakh was imposed und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic direction was made to consider the case in view of the Para (9) of the Notification. He submits that the appellant had otherwise fulfilled the export obligations and since the goods were defective they were not put to use and had become scrap. In any case, the ld. Advocate submits that the goods were within the bonded warehouse and had not been removed. In view of the Hon'ble High Court of Guja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities to examine the appellant's claim of exemption in terms of the above proviso to Rule 9. Admittedly the appellant has not cleared the goods, after theft duty free importation and the same are lying in the appellant's factory. No manufacturer would like to import the components/parts, which are in the nature of capital goods and not to use the same in the factory and to dump the same in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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