1997 (10) TMI 218

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appellant was a unit located in the Kandla Free Trade Zone and had imported a consignment of parts of washing machine which were imported in order to make these machines which it was licensed to do. It did not utilise these goods in the manufacture of finished product for more than a year, as required by Notification 77/80. Th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ods confiscated would be governed by the provision of Section 125. Sub-section (2) of this section makes it clear that where any fine in lieu of confiscation of goods is imposed the owner of such goods shall, in addition, be liable to pay duty and other charges. The logical corollary should be that if the goods are not redeemed, the liability to duty payment of duty will not arise. On confiscation....