2001 (8) TMI 175

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....ount of Rs. 2,10,000/- was appropriated out of the paid amount of Rs. 13,29,073/- towards payment of duty and interest in terms of Condition - (ii) of Customs Notification No. 30/97, dated 1-4-1997 as amended under Section 28 of the Customs Act, 1962. The Commissioner has also imposed a penalty equal to the amount of duty (i.e. Rs. 13,29,073/-) on the importers under Section 114A of the Customs Act, 1962. 2. Ld. Counsel, Shri T. Ramesh submits that this guaicol was used in the manufacture of final product which has been cleared on payment of Central Excise duty. He further submits that there is no evidence against them that this quantity was not used in the manufacture of final product. He therefore submits that the goods as such are not....

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....t the raw material was imported free of import duty under the DEEC Scheme and to fulfil the export obligation. The ld. DR has stated that they had not fulfilled the export obligation and the goods which were manufactured by them were diverted to the local market. It was on the intervention of the DRI that they have paid Custom duty on the imported raw material on the plea that they have not been able to use the raw materials. 5. While countering this argument of the ld. DR, ld. Counsel for the appellants stated that they had still one more year to fulfil the export obligation and they are not required to export 100% quantity as in the case of 100% Export Oriented Units. They are at liberty to sell certain quantity in the domestic market ....