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TMI Blog2009 (4) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... - The following questions of law was raised in the above appeal but not framed at the time of admission and accordingly, the following questions of law are framed for consideration :- "(a) Whether the Appellate Tribunal was right in holding that the goods are not liable for confiscation under Section 111(o) of the Customs Act, 1962, since, the duty has been paid as demanded on the goods i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tifications are not relevant, once the export obligation is discharged. (d) Is the Tribunal has jurisdiction to pass an order in contradiction to the statements made by the respondents, documentary evidences and admissions and low of estoppel". 3. The importer brought in sodium metal free of duty against DEEC advance licence. On information, the imported raw materials and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed and penalty was also imposed. The Tribunal set aside the same. Against that order, the present appeal has been filed. 5. The learned counsel for the appellant submitted that sodium metal is a very valuable item. It would not have been possible for the importer to bring it into the country duty free but for the exemption notification. He ought to have utilised the same only in the manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs in the manufacture of the sensitive items. Therefore, we are not inclined to interfere. 7. The goods were imported on prior export basis declaring that they were used in the manufacture and export of SMX under the DEEC Scheme. The export obligation had been met with. This is a matter of evidence. The licence had subsequently been transferred to others as per the EXIM policy by the au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as no evidence that the items as imported were in excess of the value/quantity limits if any on the licences, further, the sodium metal does not meet the sensitive items criteria. Therefore, for these reasons, the Tribunal set aside the order of confiscation and redemption fine and duty. They are purely questions of fact and we are not inclined to interfere with the same. The civil miscellaneous a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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