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TMI Blog2012 (5) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents were registered for an 100% EOU and they imported capital goods and they were to export Computer Hardware, LCD Monitor, Mobile Security and PCATX Standard big tops. They were allowed to procure duty free capital goods and inputs for manufacture of aforesaid goods. Having failed to comply with the export obligation, the respondents approached the Development Commissioner, Falta Special Economic Zone for re-export of the capital goods and they were granted the requisite permission and the respondent re-exported the impugned capital goods to their initial supplier. However, the Department initiated the proceedings by demanding duty for the duty free import of the capital goods along with interest and for imposition of penalty. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Development Commissioner and jurisdictional Joint Commissioner of Central Excise has allowed them to re-export the goods. The ld. Commissioner has found that the department failed to establish that the requisite condition as laid down vide Para 6.18 (e) of the Foreign Trade Policy, 2004-2009 to exit from the EOU Scheme were not fulfilled. The relevant portion of his findings are as under : 7.4 The assessee have been permitted by the Assistant Development Commissioner of Falta Special Economic Zone vide his letter No, 2(1)/C-9/2003/5001 dated 29 .09,2004 for de bonding of their unit within the period of six month hom the date of issue of that order with a condition of obtaining "No Objection Ce1tificate" from the jurisdicti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir foreign counterpart from their current account. 7.5 The cartoon No. 58 against the Bill of entry No. 187836 dated 15.4.2004 has wrongly been appraised by the customs authority as Ceramic Tea Cup set under sub heading no 69119090 with transaction value Rs. 17,273 .00 involving Basic Custom duty Rs. 3,454.70 and CVD Rs. 3,316.00 instead of "Compute Monitor" falling under sub heading no 84716030 and all these goods were kept in original pack condition and sealed with seal no 07/PNG-DGP-1 by the jurisdictional central excise officer. In the said Bill of entry another Monitor was imported and appraised by the custom authority under sub heading no 84716030 with transaction value Rs. 6477 .00 involving Basic Custom duty Rs.647.80 and CV ..... X X X X Extracts X X X X X X X X Extracts X X X X
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