1987 (8) TMI 84

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....t under Section 130E(b) of the Customs Act, 1962 and are directed against two separate appellate orders of the Customs, Excise and Gold (Control) Appellate Tribunal, dated 31-10-1986 upholding the order of confiscation of the goods under Section 111(d) and the direction of release of the goods on payment of redemption fine of Rs. 6,50,000/- in one case and Rs. 10,20,000/- in the other, fixing liab....

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....the entire imported raw material was to be used for manufacturing of the goods to be exported under the Scheme. 3. The Customs Authorities found that to obtain the benefit of the concessions under the Scheme, the materials required to be imported for the purpose of manufacture of goods or replacement of the materials used in the manufacture of the goods or both were to be raw materials and what t....

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.... fine as also the redemption fine. The appellant has a subsisting contract for export of the goods to the U.S.S.R. and the entire imported articles are intended for export after treatment of the imported material. Therefore, the benefit of exemption from duty also should be extended. We have heard counsel for the respondent on this score. 6. A total penalty of Rs. 2,20,000/- has been levied under....