2013 (12) TMI 766

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....onal Commissioner (AR) JUDGEMENT Per: P. G. Chacko Both the appeals are by the department. There is no representation for the respondents despite notice, nor there is any request of theirs for adjournment. 2. As the facts of the cases are similar, we take up the appeals to be disposed of by a common order. 3. The respondents are STP units working under 100% EOU scheme and both were ....

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....ections 61 and 72 of the Customs Act. They also proposed to confiscate the goods under Section 111 (o) of the Act. Before these proposals could crystallize into action, the respondents paid duty with interest in respect of the warehoused capital goods which outlived bonding period. After noting these payments, the Commissioner of Customs passed orders appropriating the said payments towards demand....