2019 (12) TMI 952

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.... 2. Learned Counsel for the appellant pointed out that their unit is located in Special Economic Zone, Gandhidham and are engaged in the manufacture of Made-ups and Readymade garments. They were granted letter of permission by the Development Commissioner, Kandla Special Economic Zone (KASEZ), Gandhidham. The appellant had imported certain goods and filed Bill of Entry No. 3791 dated 22.12.2003 declaring the goods as "Shirting/ Dress Material & Pens" classifying the same under CTH 54075400 and CTH 96081000 respectively. The appellant had also filed KASEZ Bill of Entry No. 4714 dated 16.02.2004 classifying the said goods under CTH 54071016. On 25 May 2004, the officers of SIIB of Custom House, Kandla visited the factory premises and drew ....

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....re issued to Shri Satish Choudhary, Partner of M/s. Awim Exim Company and Shri Subhash Choudhary, Power of Attorney holder however, they did not appear. 3. Learned Counsel for the appellant pointed out that the goods have been confiscated and they are giving up their claim on the said goods. He pointed out that there is no duty involved as the goods were imported into SEZ and there was no restriction for import of such goods and therefore, there could not have been any intention to evade any duty. In these circumstances, the penalty imposed on the appellant M/s. Awin Exim Company, Shri Satish Choudhary and Shri Subhash Choudhary should be set-aside. 4. Learned Counsel further pointed out that since penalty has been imposed on M/s. Awi....