9911796707
TMI Blog2013 (12) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... brics in question were still found in the factory of the appellant, no demand of duty can be confirmed in respect of the same on the ground that the previous consignments of imported fabrics stand diverted by the appellant. No presumption can be made that the said present fabric was also likely to be diverted. Admittedly the appellant’s factory had 35 sewing machines as also the cutter installed in their factory, required for stitching of the ladies’ ready-made garments. The manufacturing and other operations are required to be carried out in the said 100% EOU under Customs bond. No ex-bond bill of entry is required to be filed or any duty is required to be paid on warehoused goods before taking them for manufacture inside bonded premise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Karamveer Singh, Proprietor of the unit admitting that they are not actually doing any manufacturing activity in the said 100% EOU and the duty free material imported in terms of Notification No. 53/97-Cus., dated 3-6-1997 was being diverted by them in the local market. He further disclosed in the said statements that they are procuring the ready-made garments from the open market and exporting the same. 2. After due adjudication, the Commissioner vide impugned order confirmed duty of Rs. 14,74,077/- in respect of the fabrics found in the factory premises and seized by the officers. He also confirmed the interest and confiscated the said fabrics with an option to the appellant to redeem the same on payment of redemption fine of Rs. 6 lakh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision in the case of Paras Fab International v. CCE, Kandla reported in 2010 (256) E.L.T. 556 (Tri.-L.B.), the premises of 100% EOU are required to be treated as warehouse. The manufacturing and other operations are required to be carried out in the said 100% EOU under Customs bond. No ex-bond bill of entry is required to be filed or any duty is required to be paid on warehoused goods before taking them for manufacture inside bonded premises. The imported warehoused goods in the said 100% EOUs cannot be treated as having been removed for home consumption so as to require any payment of duty leviable thereon. By applying ratio of the above Larger Bench decision to the facts of the instant case and in view of the admitted position that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
