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TMI Blog2010 (6) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... er (T) REPRESENTED BY : Shri R.R. Padmanabhan, Consultant, for the Appellant. Shri C. Dhanasekaran, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - Vide the impugned order, the Commissioner has held as under : (a) I order confiscation of the 19614 pcs of garments valued at Rs. 16,67,190/- and the 2020 meters of imported fabric valued Rs. 2,03,501/- lakhs detained at the second floor canteen premises of the corporate office and 446 pcs garments valued at Rs. 37,910/- detained at the sampling unit which were intended to be removed for local sales under Section 11 (o) of the Customs Act, 1962 as the importer has not observed the conditions under which the goods were exempted. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and demand the total duty of customs leviable thereon amounting to Rs. 1,02,461/- along with interest as applicable in terms of condition (6) of the Notification No. 53/97-Cus., dated 3-6-1997 as amended in as much as the capital goods imported duty free to be used for manufactured garments meant for export was put into use at the Sampling unit without any permission. (d)I order enforcement of the bond executed by them, in terms of Notification No. 53/97-Cus., dated 3-6-1997 as amended, at the time of importation of the raw materials and capital goods towards duty demand and adjudication levies, if any, and (e) I impose a penalty of Rs. 1,00,000/- (Rupees One Lakh only) on M/s. (Camiceria in view of the detailed acts stated above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Isex Fashions has no manufacturing unit in Alandur which is the address shown in the invoice, he has rightly rejected the submission of the assessees that the goods moved to M/s. Just Casuals and Evoluzione Showrooms from M/s. Isex Fashions. The fine in lieu of confiscation is also very reasonable having regard to the fact that the value of the goods confiscated is a little over Rs. 10 lakhs. We, therefore, decline to interfere with the finding in clause (b) of the operative part of the order. 4. As regards clause (c), the assessees have accepted that they had removed capital goods imported under bond. Hence they have admitted misuse of the capital goods imported under bond. Demand of duty of Rs. 1,02,461/- is warranted. The penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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