1997 (4) TMI 281

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....emsp; M/s. Tina Overseas Ltd. is a 100% export oriented unit (EOU). On 31-5-1993 officers of Customs visited the premises of National Polychem and recovered six sets of moulds of foreign origin. Since no documentary proof of lawful imports could be produced by the officers of National Polychem they were seized under Section 110 of the Customs Act, 1962. In a statement recorded on that date Partner of National Polychem stated that the 6 moulds were received by them from M/s. Tina Overseas and since the samples were not upto the required standards and moulds were sent back to M/s. Tina Overseas. 3.  M/s. Tina Overseas by their letter dated 3-6-1993 stated that they were manufactures and exporters of footwear and components of footwear....

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....allowed the review petition and permitted the proper officer to raise the necessary demand on Tina Overseas and impose a penalty of Rs. 10,000/- on National Polychem. Against the said orders the two present applicants have come in appeal. 6.  I have heard the ld. Counsel, Shri G. Shivdas for the appellants and Shri Jangir Singh, ld. JDR, for the Department. 7. As regards the direction for raising the demand against M/s. Tina Overseas Ltd., ld. Counsel has contended that the said direction of the Collector (A) is infructuous in view of the permission granted to the appellants for taking the said moulds back into the factory of the appellants by letter dated 18-11-1993 issued by the Assistant Development Commissioner, Noida Ex....