2017 (5) TMI 1001

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....s appeal has been filed by the Revenue against an order of Commissioner of Customs (EP), Mumbai. The respondents were issued a show-cause notice for violation and misuse of DEEC scheme. The impugned order confirmed the demand of duty and also imposed equivalent penalty. However, the Commissioner did not confiscate the goods as the same were not available. The Commissioner, however, held that the g....

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....of Weston Components Ltd.  2000 (115) ELT 278 (SC). 3. None appeared for the respondents despite notice.  4. I have gone through the submissions made by the learned AR and the records. I find that the Notification No. 30/97 prescribes as follows: - (ii) that the importer at the time of clearance of the imported materials executes a bond with such surety or security and in ....

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....nditionally released to the respondent. Hon'ble Apex Court in the case of Weston Components (supra) has observed as follows: - "It is contended by the learned Counsel for the appellant that redemption fine could not be imposed because the goods were no longer in the custody of the respondent-authority. It is an admitted fact that the goods were released to the appellant on an applicat....