2011 (9) TMI 664

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....Revenue has preferred this appeal against, the Tribunal upholding the order of the Commissioner (Appeals) and setting aside the order of the original authority which has ordered for confiscation and imposition of penalty.   2. The Assessee is a STPI unit and imported capital goods (113 numbers of computer systems) free of duty under the scheme without taking the permission of Customs Autho....

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.... to Rs. 30,000. As regards the demand of duty, he has given a clear finding that there is no allegation that the goods have not been used for the purpose for which they had been imported. In other words, the impugned goods were used only for export purpose for which it was imported. Therefore he set aside the demand for duty and he also observed that the demand of duty on these goods was premature....

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....ot justified in shifting 37 computers to the said premises, merely on the ground that he has filed an application requesting for recognising the same as private bonded warehouse. In view of the admitted facts of this case that those goods were not misused and subsequently the authorities have recognised it as a private bonded warehouse from the date it was shifted till it is recognised, there is v....