2018 (6) TMI 1221

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....hivadass, Advocate For the Respondent Per: P. ANJANI KUMAR M/s. Perot Systems TSI India Pvt. Ltd. are STPI unit under 100% EOU scheme. They had obtained a private bonded warehouse license bearing No. 28/97-Cus. dated 10.6.1997 for manufacture/development and export of software. Customs Department alleged that respondents had imported goods worthRs.83,18,524/- duty-free and have also procured....

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.... from confiscating the goods or imposing any penalty. Aggrieved by the said order, the Department has filed the present appeal. 3. The respondent submitted that the omission had occurred due to oversight and under the bona fide belief that they were entitled to duty-free benefit. The respondents submitted that though they have not filed any appeal against the confirmation of duty, they hold tha....

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.... Customs, Bangalore: 2009-TIOL-886-CESTAT-BANG. wherein it was held that there is no justification for demanding duty and imposing penalties when transfer of capital goods were made on IUT basis as permitted by the Foreign Trade Policy. The respondents further submitted that goods were available in the same premises where they were installed as the entire premises was leased out to M/s. DSL Softwa....

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....ral Farms (P) Ltd. vs. CC, New Delhi:2011 (274) ELT 365 (Tri. -Del.) 4. The learned AR has relied upon the following cases: • CC, Mangalore vs. Jindal Vijayanagar Steel Ltd: 2017 (346)ELT 378 (Kar.) • Converge Labs Software Tech. Pvt Ltd. vs. CCE, Gurgaon:2009 (242) ELT 18 (Tri. -Del.) 5. We find that there is no force in the argument put forth by the learned AR. In....