2008 (5) TMI 580

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..... er per : Archana Wadhwa, Member (J)]. The appellants are engaged in the manufacture of readymade garments and is a 100% EOU located in Kandla Free Trade Zone, Gandhidham. They were importing duty free capital goods as also raw material in terms of Notification No. 133/94-Cus for utilizing the same for production of goods to be exported. Indigenous raw material was also being obtained by them .....

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..... n the absence of any evidence that the same were removed clandestinely, duty confirmation was not justified. 3. Commissioner vide his impugned order has held that the appellants have executed a bond and as such it was their duty to properly account for the capital goods. Immediately after completing the job work, they should have taken back the capital goods given on loan basis to the job worker .....

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