2018 (8) TMI 431

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....EMBER(JUDICIAL) And SHRI ANIL G. SHAKKARWAR, HON'BLE MEMBER(TECHNICAL) Shri Anurag Mishra (Advocate) & Ms.Pragya Pandey (Advocate) for the Appellant Shri Rajeev Ranjan (Addl.Commr.) (A.R.) for the Revenue ORDER Per Ashok Jindal The appellants are in appeal against the impugned order wherein their goods have been seized by D.R.I. and lateron confiscated. Consequently redemption fine and penalt....

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....nts are located in Special Economic Zone and having a license to import the impugned goods. Therefore, relying on the decision of the Tribunal in the case of Morgan Tectronics Ltd. v. Commissioner of Customs, New Delhi [2015 (316) E.L.T. 276 (Tri.-Del.)], wherein the Tribunal has observed as under:- "8. Moreover, in terms of the Section 53(1) of the SEZ Act, 2005, the SEZ is deemed to be territo....