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TMI Blog2014 (1) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... ajaj, SDR, for the Respondent. ORDER This Stay Appeal is filed by the appellant for the waiver of pre-deposit of an amount of Rs. 1,43,13,987/- and interest thereof and consequent penalty u/s. 114A, 114AA and 112 of the Customs Act, 1962 imposed by adjudicating authority on the appellant. The above said demand was confirmed by the Commissioner for the customs duty, interest and penalty, on the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at as per the Foreign Trade Policy, the word 'broad nexus' will have a wider meaning. He would submit that adjudicating authority has relied upon the Circular issued by the customs authorities and DGFT, which has been struck down by the Hon'ble High Court of Delhi in the case of Indian Exporters Grievances Forum & Others v. Union of India & Others as reported in 2010-TIOL-576-HC-DEL-EXIM. He would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted was with actual user condition and they shall not be transferred or sold. It is his submission that the limitation argument should not be considered, as the appellant has violated the condition of notification. 4. In rejoinder, ld. Counsel submits that the condition of Notification No. 32/2005 talks about non-sale or transfer of goods "as such". It is his submission that the goods were i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments of Target Plus Scheme Licences to the authorities for claiming benefit under Notification No. 32/2005. The authorities before clearing the consignments could have gone into the details as to the eligibility. We also find that the Show Cause Notice was issued on 28-8-2009 by invoking the extended period of time. On perusal of the condition of Notification which was sought to be pressed into ..... X X X X Extracts X X X X X X X X Extracts X X X X
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