9911796707
TMI Blog2007 (5) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... ) The appellant company, a 100% EOU coming under the jurisdiction of Commissioner of Central Excise, Surat was found to have clandestinely removed the imported polyester yarn. (ii) The goods along with two tempos which were used for transporting were seized enroute after clearance from the factory by the officers of Customs working under the Commissioner of Customs, Ahmedabad. (iii) The original authority working under the Commissioner of Customs, Ahmedabad confiscated 4032 kilograms of imported polyester yarn valued at Rs. 4,03,200/- allowed redemption on payment of fine of Rs. 5 lakhs. He also demanded duty amounting to Rs. 2,24,425/-. The tempos were also confiscated but allowed to be redeemed on payment of fines. Penalties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise and officers working under him. 5. Learned DR reiterated the findings of the Commissioner (Appeals) and also relied on the Tribunal s decisions in the case of M/s Sanjida Fabrics v. C.C., Ahmedabad - 2007 (210) E.L.T. 689 (Tribunal) [Order No. A/270 271/WZB/Ah bad/07 dated 23-1-07] and in the case of M/s. Micro Polyester Pvt. Ltd. v. C.C.E., Ahmedabad - 2007 (211) E.L.T. 297 (Tribunal) [Order Nos. A/265 to 267/WZB/Ah bad/07 dated 23-1-2007. 6.1 I have carefully considered the submissions made by the learned DR and also perused records. 6.2 The Commissioner s (Appeals) finding relating to jurisdiction is as follows: 18. In the instant case, it is not disputed that the seized goods have been clandestinely removed from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in respect of 100% EOU. The work in a 100% EOU involves both Customs and Central Excise work. The bonded warehouse in a 100% EOU which has been licensed under the Customs Act. Commissioner of Central Excise and his officers function in the capacity of officers of Customs while dealing with the customs work, relating to 100% EOU. The Board s orders allotting jurisdiction of 100% EOU to the Commissioner of Central Excise and his officers is in the nature of administrative guidelines. The powers of officers of Customs flowing from the Customs Act and under Notifications issued there under have not been taken away. 6.6 The decision of the Commissioner (Appeals) regarding the jurisdiction and the reasonings adopted by him are legally sustai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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