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TMI Blog2015 (2) TMI 1081X X X X Extracts X X X X X X X X Extracts X X X X ..... was at liberty to obtain a procurement certificate and there was no need for the respondent to indulge in any fraud. He has also observed that there was a mix-up at the supplier’s end and respondent was not aware of the excess goods. I also agree with the view taken by the learned Commissioner (A) that the respondent had paid the duty and interest. Under the circumstances, it would be appropriate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No.52/2003-Customs, they have been importing capital goods relevant to their activity after obtaining due authorization from the Software Technology Parks of India. Accordingly, they had imported five consignments under five Bills of Entry through their Customs House Agent M/s. Sai Shipping Services which were allowed clearance by the Customs Authorities for re-warehousing at their Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the goods found in excess. 2.1 On an appeal filed by the assessee, the Commissioner (A) passed an order in favour of the assessee and hence this appeal. 3. The learned counsel submits that respondent is a 100% EOU and they had no reason to suppress any facts or make mis-declaration and receive excess goods since in case they are liable to pay duty. He also submitted that supplies are made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to confiscation, penalty is imposable and goods are to be confiscated. He submits that for this proposition where the unit is 100% EOU or not is not relevant. 5. I have considered the submissions. I find myself in agreement with the observations of the Commissioner (A) that the STP unit (respondent) was at liberty to obtain a procurement certificate and there was no need for the respondent to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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