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TMI Blog2015 (8) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... alue of goods meant for SEZ could need not be determined under provisions of Section 14 of Customs Act, 1962 and could not have been confiscated – Held that:- Observation of the Tribunal in the paragraph 11, 12 and 13 of its order [2013 (9) TMI 424 - CESTAT AHMEDABAD] stayted It is, however, clarified that there is no stay against the final direction of the Tribunal reversing the judgment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... day. Applications are filed by the Department seeking stay of the common judgment and order dated 01.01.2013/12.03.2013 passed by the Customs, Excise Service Tax Appellate Tribunal, Ahmedabad, which judgment has given rise to the above mentioned three Tax Appeals. These Tax Appeals are already admitted. The question is what interim order should be passed at this stage. In the impugned judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered or assessed Bill of Entry shall be submitted to Customs Officers, and the same shall be treated as permission for transfer of goods to SEZ importer. 12. A holistic reading of the entire provisions of Rule 29 of SEZ Rules, 2006 would indicate that the unit in SEZ has to file a Bill of Entry with the authorized Officer and the said authorized officer has to assessee the said Bill of Entry. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were found as per Letter of Approval in both the containers could not be confiscated, nor their value could be determined by the Commissioner of Customs, Kandla as per the said goods were going to SEZ and proper Bill of Entry was filed with the KASEZ authorities. 13. In view of this, the confiscation ordered by the adjudicating authority of the goods which are as per LOA is incorrect and beyon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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