Material imported under MOEF permission cannot be diverted to any other unit: CESTAT Allahabad

Tinna Rubber & Infrastructure Ltd. Vs Commissioner of Customs (CESTAT Allahabad) CESTAT Allahabad held that material imported based MOEF permission by a company cannot be diverted to any other unit for any purpose other than one stated in permission letter. Accordingly, goods liable for confiscation u/s. 111(d) of the Customs Act on account of diversion. Facts- Appellant imported two consignments of old and used cut tiers in 2 & . 3 Pcs. (arisen from old/used tires) for clearance to their Pan pat Unit. These B/Es were assessed and marked for examination with directions to ensure that t...