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TMI Blog2017 (11) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant period i.e. April 2003 to July, 2003, the Appellant had imported 50 MTs of ISO Propyl Alcohol and 14.852 MT of Methylene Chloride valued at Rs. 17,52,690/- involving duty amount of Rs. 9,88,878/- against Advance Licence having actual user condition as per Notification No.43/2002-Cus dated 19.4.2002 and Notification No.50/2000-Cus dated 27.4.2000.Alleging that the said imported goods were not brought to the factory nor was used in the manufacture of finished goods, show cause notice was issued to them for recovery of the said duty of Rs. 9,88,878/- with interest and penalty; also proposing confiscation of the duty free goods imported. On adjudication, the demand was confirmed with interest and penalty of Rs. 2.0 lakhs imposed under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confiscation. In support, he has referred to the judgment in the case of Commissioner Vs. Shiv Kripa Ispat Pvt. Ltd. - 2015 (318) ELT A 259 (Bom.). 4. Ld. A.R. for the Revenue on the other hand argued that the Appellant is a manufacturer of excisable goods and holder of advance licence for import of duty free inputs with actual user condition. From the evidences collected by the Department namely, the statement of Shri Satbir Singh, Senior Executive (Excise) and Shri Ravi Kapoor, AGM (Commercial), who in their respective statements categorically admitted that the Appellants have not received any imported material in their manufacturing unit against the three Bills of Entry; besides, there had no registers maintained nor documentary eviden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e licence scheme. Further, he has recorded that Para 4.30 of the Handbook of Procedure stipulates that the advance licence holder shall maintain and preserve true and proper account of same and utilization of the duty free importd/domestically procured goods against advance licence as prescribed in the relevant Appendix underthe said provision. Thereafter, analyzing the evidences on record and accepting the conclusion arrived at by the adjudicating authority, the ld. Commissioner (Appeals) has recorded that a feeble attempt was made by the Appellant in contending that the goods were received in the factory and utilized in the manufacture of exported goods but records were not traceable. Further, analyzing the evidence of Shri Satbir Singh, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n goods are exempted from customs duty subject to a condition and the condition is not observed, the goods are liable to confiscation. Since there is no dispute in this case that the goods involved had been imported availing customs duty exemption subject to actual user condition for manufacture of resultant export products and since this post import condition has been violated, the provisions of Section 111(o) are clearly attracted and accordingly, the imported goods are liable to confiscation under Section 111(o) of the Act and the appellant, by committing breach of conditions of notification, rendered themselves liable to penalty liable for penalty under Section 112 of the Act. Further the ld. Commissioner (Appeals) referred to argumen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the confiscation order, nor have they shown that they did not render the goods liable for confiscation. Hon'ble CESTAT Principal Bench, New Delhi in its decision in Regional Inst of Opthalmology & Eye Hospital Trust Vs. C.C., New Delhi [ 2006 (206) ELT 819 (Tri-Del.)] has, while dealing with an identical question, held as under: "Since, the appellants having not fulfilled the post importation condition, they have rendered the equipments liable to confiscation under Section 111(o) of the Customs Act. The appellants are also liable for penalty for non-fulfillment of post importation condition under Section 112(a) of the Customs Act. Therefore, we do not find any infirmity in the Order of the adjudicating authority. We, accordingly, rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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