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2018 (6) TMI 393
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.... Shri K.M. D'Souza, Assistant Commissioner (AR) for Respondent Per: Ramesh Nair The facts of the case are that the appellant had imported containers during the year 1996 by availing the exemption under Notification No. 104/94-Cus dated 16.3.1994, which required as a condition of exemption that the containers should be re-exported within six months. The case of the Department is that 31 conta....
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....fiscation is only possible either if the goods are available or the goods are seized and released provisionally. Both the situations do not exist in the present case. Therefore, the redemption fine and penalty deserved to be set aside. He relies on the following judgments:- (a) Commissioner of Customs, Bangalore Vs. Indo Nissin Foods Ltd. - 2013 (294) ELT 259 (Tri-Bang). (b) Maruti Udyog Ltd....