2017 (3) TMI 827

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..... firmation of demand of duty of Rs. 1,04,773/-, interest thereof and penalty of Rs. 1,000/- under section 117 of the Customs Act, 1962, is before this Tribunal for the third time. On the first occasion this Tribunal by order dated 31st December 2002 had remanded the matter for re-examination in the light of the direction that the imports should be governed by exemption notification no. 13/81-Cus da .....

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..... July 1995. The proceedings were initiated by demand notice dated 5th April 1995 as the warehousing period of the said goods had expired rendering the goods liable to duty. The original authority and the first appellate authority have held that in terms of notification no. 13/81-Cus, appellant was required to utilise the imported goods for manufacture of products which were to be exported and upon .....

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..... selves to the provisions of the said exemption notification in their respective findings. However, it is observed that the show cause notice dated 5th April 1995 required the appellant to pay the amount of duty chargeable and imposition of penalty solely on account of retention of the goods in the warehouse beyond the periods specified in the warehousing licence. The Tribunal having decided vide i .....

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