2012 (2) TMI 414

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....nt. Shri B.B. Agarwal, Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. The applicant filed this application for waiver of pre deposit of duty amounting to Rs. 1,34,18,029/- and equal amount of penalty under Section 114A of Customs Act, 1962. The contention of the applicant is that they are a 100% EOU and they are importing Bekinox/Bekitex BK NM without payment of duty....

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.... the goods sent for job worker. The applicants are in fact selling the goods which is not permitted under the scheme of 100% EOU. He has brought to our notice the purchase and sale agreement for which the applicant could not provide any satisfactory answer. The contention of ld. AR is that it is a colourful device for selling the raw materials and purchasing the fabric and it is not being sent for....