2003 (11) TMI 554

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....ellant. Shri A. Chopra, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  These appeals are against the same order of the Commissioner by which he has determined the liability to confiscation of 14,026.60 Sq. Mtrs. of unglazed tiles covered under bill of entries No. 1175 and 1287 to 1292 under provision of Section 125 of Customs Act, 1962 and has offered redemption o....

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....n No. 50/2002 and submits that prima facie no duty under the provisions of this Section 9A(2A) could be levied and imposed on imports made by the unit situated in Kandla, Free Trade Zone. The bill of entries have been filed for the removal of goods into the zone. Shri A. Chopra, ld. JDR on the other hand submits that there is a letter of permission to the importer, situated in the Free Trade Zone ....