Confiscated Goods Cleared After Duty Payment; Redemption Fine and Penalty Overturned for Factory Transfer Case.

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....Removal/ Shifting of goods from the old factory to the proposed factory (adjacent premises) without payment of duty - Confiscation of goods - Finished goods were cleared on payment of duty from new premises. Work-in-progress goods were converted into finished goods and cleared on payment of duty. - Redemption fine and penalty set aside - AT....