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TMI Blog2007 (10) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... fine is reduced – Confiscation of vehicle set aside - C/540-541/2002-Mum. - A/1472-1473/2007-WZB/C-IV(SMB), - Dated:- 26-10-2007 - Ms. Jyoti Balasundaram, Vice-President [Order per] - The brief facts of the case are that on 16-7-1997 Customs officer and security official posted at the warehouse gates of SEEPZ intercepted one maruti car for routine check and found one maroon coloured lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 4(11) of which the units are bound not to remove the goods imported except in the manner stipulated in Exim policy and notification and there was no provision either in the policy or in the notification for removal of goods as in the manner as done by the Managing Director. Therefore the action on the Managing Director in removing the diamonds outside the Seepz resulted in violation of policy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority also imposed penalty of Rs. 50,000/- each on the company and its Managing Director. Commissioner (Appeals) modified the order of the adjudicating authority by reducing the fine in lieu of confiscation of goods to Rs. 75,000/ and fine in lieu of confiscation of car to Rs. 25,000/- and reducing the penalties on the company and its Managing Director to Rs. 10,000/- each. Hence these app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on them which shows that the diamonds were used later in the manufacture of export jewellery is not sufficient to hold that there has been no contravention of Section 111(o) of the Customs Act as attempt to remove the diamonds from Seepz unit was contrary to the condition of the notification and it is clear that the notification condition was not observed by the appellants at the time of seizure o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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