1994 (8) TMI 141

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..... for the Respondents. [Order per : R. Jayaraman, Member (T)]. This Reference Application has been moved by the Revenue in respect of Order No. 479-80/93-WRB, dated 31-3-1993. The undisputed facts even now are as below. 2. The Respondents have imported certain items in terms of Notification No. 77/80 for manufacture of export goods in their unit in the Kandla Free Trade Zone. Some items .....

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..... nce, having regard to the aforesaid plea, we held that since the property vests with the Government on order of confiscation, the duty payable on the goods can always be realised on the sale value of the goods by the Department. Moreover, duty is payable only when the property is redeemed on payment of redemption fine. In view of this, we sustained only the order imposing penalty, since there is a .....

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..... ne as well as duty does not therefore, arise in respect of these goods. Only where goods are not available and have gone into consumption or when goods are not confiscated, duty is payable for violation of the condition of exemption. This statutory position cannot be said to have been affected by the exemption Notification. The Reference Application from the Revenue is misplaced and is therefore, .....

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