2002 (12) TMI 537

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....ondent. [Order per : C. Satapathy, Member (T)]. - Shri Anil Balani, learned Advocate for the appellants states that the appellants are a 100% E.O.U. and the impugned goods are eligible for exemption under Notification No. 13-Cus., dtd. 9-2-1981. He states that the impugned goods were cleared from the warehouse to the E.O.U. and the appellants have executed a bond under Condition No. 6 of the sa....