2001 (7) TMI 406

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....Act, 1962. 2. The brief facts of the case are that appellant made import of Tetracycline, Riboflavin and Thiamine without payment of Customs duty under Notification No. 203/92-Cus. The obligation under the notification was that the goods imported are to be used for the manufacture of medicine which is to be exported. The show cause notice was issued to the appellants on the ground that the raw material imported by the appellant by availing the benefit of Notification No. 203/92-Cus. is disposed of in local market without fulfilment of export obligation. Hence, the appellant violated the conditions of the Notification No. 203/92-Cus. Thereafter, the impugned order was passed. 3. Learned Counsel appearing on behalf of the appe....

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....ld not be fulfilled on account of the case booked by the Revenue Intelligence against the appellant. His submission is that during the period of export plague broke in India and the export could not be affected due to ban on export of Tetracycline and due to refusal by the foreign buyers. He, therefore, submits that appeal be allowed. 6. Learned SDR appearing on behalf of the Revenue submits that appellant made import of the raw material without payment of duty under the cover of notification and one of the conditions of the notification was that the raw material cannot be sold in local market prior to fulfilment of export obligation. His submission is that appellant sold the raw material in the local market without fulfilling the e....