Confiscation not justified as non-filing Ex-Bond BoE for clearance from warehouse to SEZ mere procedural lapse

Parry Sugars Refinery India Pvt Ltd Vs Commissioner of Customs (CESTAT Hyderabad) CESTAT Hyderabad held that non-filing of Ex-Bond BoE for clearance from customs bonded warehouse to SEZ is merely procedural lapse hence confiscation u/s. 113(i) not justifiable since there is no malafide intent. Accordingly, appeals are partly allowed. Facts- The appellants have an SEZ unit in Parry Infrastructure Co. Pvt Ltd and were engaged in bringing raw sugar for processing into refined sugar. The Customs officers, based on a specific intelligence regarding certain pilferage of dutiable raw sugar from Custo...