2007 (12) TMI 382

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..... Heard both sides. 2. Shri N.K. Chowdhury, ld. Advocate appearing for the Appellants fairly states that the Appellants are a unit located in the Falta SEZ. They had permission to clear the impugned UNICEF material but the employee of the Company accompanying the vehicle went back from the gate of the Zone and picked up some more goods in the truck for delivery outside which has been detected at t .....

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..... and taking into account the submissions of the ld. Advocate that the impugned goods have not been provisionally released and are in fact, lying within the zone in the Appellants custody, I set aside the duty demand with the direction that applicable duty would be chargeable as and when the impugned goods are cleared from the zone. Considering the fact that the UNICEF material was being cleared un .....

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..... the concerned employee involved who committed the mistake has been separately penalised, the penalty is reduced from Rs. 20,000/- (Rupees Twenty Thousand only) to Rs. 10,000/- (Rupees Ten Thousand only). As there is no appeal against the confiscation of the vehicle and the penalty imposed on Shri Param Das, no orders are passed in respect of the same. (Dictated and Pronounced in the open Court.) .....

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