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TMI Blog2004 (10) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... lty of equivalent amount under section 114A ibid, besides demanded interest. 2. As the facts of the case enumerated in the order-in-original indicate, the consignment in question, was previously imported in January 1998 by M/s. Seva Enterprises (appellants herein) and warehoused at Nafed warehouse. They transferred the goods in bond to M/s. World Trade Impex, from where the goods were exported to Dubai instead of the original destination, namely : Russia as manifested on the respective shipping Bills. The current import was of the same material, which was abandoned at Dubai by the exporter and was auctioned at Dubai by the Dubai Customs and the same was imported by the appellants. It has been held in the adjudicating order that, the curren ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal from the revenue on this aspect. Hence the conclusion that the case does not involve any fraud in the export transaction has attained finality. 4. From the above, we note that the only allegation against the importer, which has survived in the adjudication, is that, the goods under importation had not been utilised for the manufacture of export product as required under the DEEC scheme. It is further mentioned that, importers have not even requested for extension of the period of export obligation. Accordingly, the confiscation of the goods has been ordered and also the duty has been demanded. 5. We have heard both sides. 6. In this connection, it is noted that, the allegation of export over valuation, etc. mentioned in the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the imports. The confiscation has been resorted to only on the ground of failure to complete the export obligation. The failure in completing export obligation could not have been visualized by the DRI on of the date of DRI action in December 1999 when the export obligation period was still valid. The detention of the consignment and its subsequent seizure was totally uncalled for and totally illegal. 8. Considering the overall background and circumstances of the case, we feel that the order for confiscation and demand of duty and imposition of penalty and demand for interest is totally unjustified. Since the export obligation period has already expired as the things stands today, the confiscation of the material can be said to be technica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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