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TMI Blog2012 (10) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... – in favor of assessee - C/1004/2007 - A/478/2011-WZB/C-I(CSTB) - Dated:- 28-10-2011 - S/Shri S.S. Kang, P.R. Chandrasekharan,JJ. REPRESENTED BY : Shri M.H. Patil, Advocate, for the Appellant. Shri A.K. Prasad, Jt. CDR, for the Respondent. [Order per : P.R. Chandrasekharan, Member (T)]. This appeal is directed against Order-in-Original No. 71A/2007/CAC/CC/KS dated 16-5-2007 passed by the Commissioner of Customs (Adj.), New Custom House, Mumbai. 2. The brief facts arising for consideration in this case are as follows : 2.1 The appellant M/s. Hindustan Lever Limited ( HLL for short) obtained 20 advance licences under the DEEC scheme for the manufacture and export of perfumed glycerin soap (Pears). They imported inn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The case was adjudicated by the Commissioner (Adjudication) vide the impugned order wherein he confirmed the duty demand of Rs. 58,89,408/-, ordered confiscation of the goods under Section 111(d) and 111(o) of the Customs Act, imposed a fine of Rs. 16,20,000/- under Section 125 and further imposed a penalty of Rs. 25,00,000/- under Section 112(a) of the Customs Act, 1962. The appellant is before us against the impugned order. 3. Learned counsel for the appellant submits that against the 20 advance licences they were required to discharge an export obligation of 11750 MTs. of Pears soap and they were permitted to import 11.31 crore number of cartons. However, they imported only 9.10 crore number of cartons out of the said entitlement and e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... balance cartons being obtained locally. Therefore, they have not mis-used or diverted the cartons imported duty-free. Merely because they have imported excess cartons under one particular advance licence and used the same in packing of soaps exported under a different licence, it cannot be said that they have violated the terms and conditions of the licences. In any case, we notice that the licensing authority has issued EODC against all the advance licences without raising any objection and have accepted the appellant s claim for having used the imported material in the manufacture and export of the finished product as required under those licences. Further the customs notifications under which the goods have been imported themselves perm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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