2016 (9) TMI 273

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....partment of Commerce, Government of India, New Delhi under the provisions of Section 4 of Special Economic Act, 2005 read with Rule 8 of Special Economic Zone Rules, 2006.  The Development Commissioner, SEEPZ-SEZ granted letter of approval to the appellant for carrying  out Warehousing Services, Distribution Services and other allied activities at the said FTWZ-SEZ vide letter dt. 23.3.2010. The appellant had entered into an agreement with Westford Services Limited, Hongkong for providing services towards storage and warehousing of Cargo including inbound handling and outbound handling, weighment, survey etc.  vide agreement dt. 20.5.2013. The appellant imported Hot Briquetted Iron (HBI) - Direct Reduced Iron (DRI) falling un....

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.... Commissioner of Customs (Preventive) issued an order No. CCP/ADJ/APSS/04/2013 dated 07.08.2013 stating that the appellant has contravened the provisions of Section 33 read with Section 8 of the Customs Act, 1962 since goods are not specified  goods permissible to be unloaded at Dighi Port as per Notification No. 01/2012-Cus.(NT) dated 31.01.2012.  The appellant was ordered to pay the redemption fine amounting to Rs. 5,00,000/- under Section 125 of the Customs Act, 1962 and  penalty amounting to Rs. 4,00,000/- under Section 112(a) (i) of the Customs Act, 1962. Aggrieved by the impugned order, the appellant is before me. 2.  Shri Navnit Chaudhary, Director  of the appellant company  appeared and submit that tho....

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....nal in the case of Essar Power Gujarat Ltd. Vs. Commissioner 2011 (265) ELT 143 (Tri.-Ahmd). He further submits that the appellant being a FTWZ Unit can hold the goods on behalf of foreign supplier and buyer subject to fulfillment of the provision made in Rule 18(5) of SEZ Rules, 2006.  Therefore particularly in case of the goods is meant for bonding in the FTWZ Unit, restriction cannot be made applicable. 3.  On the other hand, Shri D.S. Maan, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that the fact is not under dispute that the appellants' goods were restricted to be unloaded at Dighi Port. Therefore, whatsoever reason whether it is under mala f....