2012 (9) TMI 206

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent Commissioner set up a unit in Falta Export Processing Zone. They imported used diesel engines for the purpose of re-construction and to export. They were granted permission by the Development Commissioner for DTA sale of 1000 numbers of re-constructed old engines, vide letter dated 24-4-2001. The Appellant sold 518 numbers of such engines on payment of applicable duties. Show cause notice dated 22-1-2002 was issued alleging that the Appellants operating under para 9.22 of the Exim Policy, were not eligible to DTA sales in terms of para 9.10(b). The Commissioner in pursuance of the show cause notice confiscated 518 numbers of second-hand diesel engines valued at Rs. 37,37,328.12, but allowed the same to be redeemed on payment of fine of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....present case where the permission granted has not even been withdrawn, the question of holding the goods cleared on DTA sale as liable for confiscation, does not arise. 5. Relying on the decision of the Tribunal in the case of Ginni International Ltd. v. C.C.E., Jaipur reported in 2002 (139) E.L.T. 172 (Tri.-Del.), which stands affirmed by the Hon'ble Supreme Court, vide Order reported in 2007 (215) E.L.T. A102 (S.C.), he submits that in as much as the permission granted by the Development Commissioner has not been got cancelled, the Customs Authorities cannot disregard and hold that there Is a violation of any licensing restriction. 6. Learned DR strongly supports the Order of the Commissioner. He submits that the permissio....