2018 (5) TMI 1623

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....thi, Joint Commissioner (AR) : For the Respondent ORDER The present appeal has been filed against the Order-in-Original No. 13/2008 dated 28.08.2008. The appellant is a STPI unit working under the provisions of Customs Notification 52/2003 dated 31.03.2003 and connected Notifications. The unit has obtained in-bond manufacturing sanction order and private bonded warehouse license to carry out the....

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....006. However, the Department subsequently, issued show-cause notice for demand and appropriation of the said amount which resulted in passing of the impugned order in which, in addition to appropriating the Customs duty paid, the imported goods were also ordered for confiscation and allowed for redemption on payment of redemption fine. Penalty was also imposed on the appellant under provisions of ....

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....d that the appellant was not required to pay the duty even though the same has been paid. He further submitted that there was no case for confiscation of such goods. 4.  The learned DR justified the impugned order. She submitted that goods which were not put to use had become obsolete. She further submitted that since the goods had been de-bonded by appellant on payment of duty, the appellan....