2012 (11) TMI 877

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....ssioner (AR), for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  This application seeks waiver and stay in respect of the adjudged dues. The impugned demand of duty arises out of denial of the benefit of Notification No. 32/2005-Cus., dated 8-4-2005 in respect of RBD Palmolein imported by the appellant under Target Plus Scheme. Under the Scheme as embodied under the Foreign T....

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.... the appellant, confiscated the imported goods with option for redemption against payment of fine, and imposed a penalty on them. 2.1 Arguing for waiver and stay in respect of the adjudged dues, the learned counsel has made the following submissions :- (a)    The goods imported by the appellant fulfilled the condition of 'broad nexus' with the exported goods as required u....

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....efore the contra view taken by the Commissioner is untenable; (d)   The longer period of limitation is not invokable in this case as the appellant was under the bona fide belief that they were eligible for the benefit of Target Plus Scheme. 2.2 Elaborating the above points, the learned counsel has invited our attention to the relevant provisions of the Input-Output Norms laid ....

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....nial of the benefit of the Notification is absence of product-to-product nexus between the imported item and the exported goods. The Input-Output Norms referred to by the learned counsel indicate nexus between the item (Palmolein) and the exported goods (Rice, Wheat etc.) which are within the same product group (viz. Food Products). We have also found mention of this product group in the condition....