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TMI Blog2014 (5) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... e Notification was amended on 16-7-2008. The effect of the Notification is to be given prospectively and not retrospectively. Therefore, the demand on the basis of amended Notification is not sustainable against the appellant - Decided in favour of assessee. - C/695/2010-Mum - Final Order No. A/644/2013-WZB/C-I(CSTB) - Dated:- 25-3-2013 - Shri Ashok Jindal, Member (J) and S.K. Gaule, Member (T) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lled the export obligation and diverted the surplus material to their own unit in June, 2008. However, before this diversion took place, Foreign Trade Policy had been amended and restriction of diversion of imported material was made applicable to their own units also which have availed the benefit of Notification No. 39/2001-C.E. which are located in Kutch area of Gujarat State. Further, the Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, the diversion of materials by the appellant in the month of June, 2008 cannot be said to be a violation of the conditions of Notification No. 93/2004 since the amendment took place only in July, 2008. No doubt, it may be violation of Foreign Trade Policy but that would attract penal provisions under the relevant statute and not under the Customs Act. 4. Considered the submissions made b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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