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TMI Blog2015 (9) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... 212/2000. 2. The appellant is a 100% export oriented unit. As a part of its activity, it exports frozen shrimp. A search was conducted by the authorities of the Customs Department on the premises of the appellant on 22-11-1994. It was noticed that the appellant has removed certain items that were stored in the notified customs godown at Ankalapatur Village of Nellore District without payment of customs duty and that it sold certain items within the Domestic Tariff Area (DTA). A show cause notice was issued to the appellant on 8-5-1995 demanding a sum of Rs. 12,50,000/-. Explanation submitted by the appellant was not found satisfactory and the respondent passed an Order-in-Original dated 15-2-1999 confirming the demand made through the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods can be removed and such a course was not adopted in the instant case. Learned counsel further submits that the appellant tried to make a distinction between frozen shrimp and shrimp seeds in the context of sale in the DTA and no support whatever was derived from any provision of law or conditions in the permission accorded to the appellant. 5. The activities of the appellant are fairly restricted since it is registered and recognised as 100% export oriented unit. As regards the import of material from foreign countries, it stands on the same footing as any other importer. Any goods imported by it from foreign countries can be removed or put to use, only on payment of Customs duty. So far as the disposal of the manufactured goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the Tribunal recorded specific findings to this effect. Learned counsel for the appellant is not able to point out as to how the finding of fact in this behalf, is contrary to law. 7. Coming to the second aspect, the appellant is required under law, to supply its goods only to foreign countries i.e., by exporting them. Even if for any reason, the export becomes either non-profitable or otherwise difficult, it cannot sell the goods manufactured by it, in the DTA. The justification pleaded by it is that the supply was to certain agencies or individuals who in turn are under obligation to export. Here again, the plea is difficult to be accepted. Once there is an absolute prohibition against the sale of goods manufactured by the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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