2002 (9) TMI 712

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....dvocate, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  Revenue has filed this appeal being aggrieved by the order passed by learned Commissioner. The learned Commissioner in the impugned order confirmed demand of duty of Rs. 26,57,249/- demanded interest under Section 28(i) of the Customs Act, 1962. The facts of the case briefly stated are that the respondent herein is a....

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....ent herein had imported Acrylic Staple Fibre with intention to convert it into final product and export the same. We further note that the respondent could not meet his export obligation because of number of circumstances. He, therefore, paid duty and interest on the goods. 4. We note further that the goods under import were not prohibited goods and could be imported under the OGL. In the ....