1998 (8) TMI 260

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....s (Spray) 4. Sewing Thread 5. Clicking Board 6. Bell/skiving Knives 2. In persuance to their application they were granted a value based advance licence on 5-5-1995. The condition in the advance licence required the export products to contain the following parts/components :- (i) 125167 No. of Eyelets (ii) 7822 No. of Metallic fitting (iii) 7882 Pt. of Zip Fasteners (iv) 7822 pcs of Logos (v) 62583 sq. inch of Elastic (vi) 46937 sq. inch of Velero Tape 3. The appellants filled a DEEC Book to show the details of the resultant products, in Part `E' of Part II of the DEEC Book and took it to the Customs for logging. The jurisdictional authority issued the show cause notice dated....

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....tion is in force under this Act or any other law for the time being in force, to a penalty not exceeding five times the value of the goods or one thousand rupees, whichever is the greater. From the impugned order it appears that the claim was made before the Commissioner that the export was neither in prohibited nor in restricted category. The Commissioner observed that this clause would be attracted where exports were subject to a condition which condition was subsequently not fulfilled. I find the logic to be wrong. It is correct that the exporters at the time of export had declared their intention to claim the DEEC benefits. It is also correct that in their application they had enumerated certain raw materials as eligible imports, altho....