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TMI Blog2015 (12) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... the time of import of the goods cannot be held to be with any mala fides. If the notification was not available to the respondents, the Customs officer was within his right to deny the same at the time of import itself. However the respondents were allowed to clear the goods under the claim of notification. As such, we find force in the reasoning of the Commissioner that it is not a case of any m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in capital goods for use in the said 100% EOU under the claim of Notification No.52/2003-Cus. dt. 31/03/2003. The said benefit of exemption notification was extended to the respondents and the goods were cleared. However, thereafter the Revenue entertained a view that the items were not entitled to the benefit of the notification and raised the demands. The said demands were paid by the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eny the same at the time of import itself. However the respondents were allowed to clear the goods under the claim of notification. As such, we find force in the reasoning of the Commissioner that it is not a case of any mala fide requiring confiscation of goods or imposing any penalties. 7. Learned AR fairly brought to our notice another decision of the Tribunal, in identical circumstances, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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