2019 (6) TMI 736

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....ority's explicit permission and without payment of appropriate customs duty that was being held inadmissible by the Commissioner of Customs & Central Excise (Appeals), Goa is assailed in this appeal. 2. Facts in nutshell is that appellant M/s Semco Electric Private Limited is an 100% Export Oriented Unit (EOU) who imported Die casting machine vide Bill of Entry No. 00137 dated 05.06.1999 availing benefit of Customs duty exemption under Notification No. 53/97-Cus. dated 03.06.1997 that was installed in the factory of the appellant and utilised for manufacturing of resultant product namely electric wiring accessories. The said machine become obsolete for the appellant who decided to sell off the said machine to a DTA buyer. Accordingly, para....

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....enalty and redemption fine in lieu of confiscation of goods/machine were confirmed by adjudicating authority and appellant's appeal before the Commissioner (Appeals) also had yielded no fruitful result. Appellant is before us challenging the legality of such order. 3. In the memo of appeal and during the course of hearing of appeal, learned Counsel for the appellant Shri Narendra Dave and Ms. Lakshmi Menon submitted that there was no requirement under the EXIM Policy to obtain permission from the Development Commissioner for clearance of imported machine and in any case such permission was also granted by Development Commissioner. He further submitted that goods was clearly assessed by the proper officer and who permitted clearance from th....

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....n the case laws reported in Unimark Remedies Ltd. Vs. Commissioner of Customs (Export Promotion), Mumbai - 2017 (355) ELT 193 (Bom.) in support of his contention. 5. We have heard from both the sides at length and perused the case record. The primary objection in the audit report was that appellant was refused permission/NOC to clear the said Die casting machine to DTA and had not paid duty on the depreciated value of the goods which was valued at Rs. 12,29,745/- and paid excise duty on transaction value of Rs. 10,25,000/-. Contention of the appellant is that no such permission was a requirement under the EXIM Policy and alternatively it was submitted that express permission was also granted by the Development Commissioner. Therefore, it i....