2011 (9) TMI 664

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...., 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 Authority and shifted 76 number of computer syst....

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....ty, 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. It is not in dispute that subsequently th....