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1999 (7) TMI 209
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.... Prasad, SDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Khub Engg. Indus. Pvt. Ltd., a 100% export oriented unit the appellants had imported capital goods for manufacturing Dry Battery Cells for export in terms of Notification No. 77/80-Cus., dated 17-4-1980. They operated for a period of about six months and were closed thereafter. The proceedin....
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....pellants were not interested in redeeming the same. He also pleaded that it could not be alleged that they had violated any terms and conditions of the warehousing bond inasmuch as the goods had been exported and the plant & machinery was there in their premises when the Customs had seized the same. 3. In reply, Shri A.K. Prasad, SDR, submitted that the export obligations had not been met ....