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TMI Blog2002 (5) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order per : V.K. Agrawal, Member (T)]. M/s. Suncity Art Exporters have filed this appeal being aggrieved with the Order-in-Original No. 21/2001, dated 29-8-2001 under which the Commissioner of Customs has confirmed the demand of Customs duty amounting to Rs. 3,84,347/- besides confiscating the goods imported by the Appellants with an option to redeem the same on payment of fine of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal vide Order No. 379/2000-C held as under :- We have considered the submissions of both the sides. We observe that the Commissioner has given a specific finding in the impugned order that the description given on the advance licence and the description given in their data sheet are not same and advance licence do not cover the product in question. In view of this demand of duty confirmed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made in the case already decided by the Tribunal; that the Tribunal had set aside the penalty imposed on the Appellants; that further the Commissioner himself did not confiscate the goods and as such in the present matter also both penalty as well as confiscation may be set aside. We agree with the submissions made by the learned Advocate. Following the ratio of our earlier decision we set aside t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt Exporters, Jodhpur have exported the goods (end product) without using the paraffin wax and hence, such exported goods are not eligible to be counted towards fulfilment of the export obligation and also not eligible to be considered for making entry in the DEEC Book (for logging purposes). 4. We do not find any infirmity in these findings, and therefore, we do not interfere with the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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