2012 (1) TMI 130

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....e Appellants are operating a 100% EOU in Gurgaon. They are also having a 100% EOU at Kolkata. The unit at Gurgaon needed an equipment which was available at Kolkata unit which equipment was not being put to use. They transferred the said equipment from Kolkata unit to Gurgaon unit and it was done with the permission from Licensing Authorities and Customs authorities. When the goods were brought, t....

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....anded and equal amount of penalty has been imposed. It is his submission that since this is a case of bona fide error and since there is no intention to evade duty, the confiscation of goods is not warranted. 2. Learned AR for Revenue submits that the appellants should have been more careful while applying for permission and in such cases, it is very difficult for the Departmental officers t....