2004 (1) TMI 548

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.... Shri V. Valte, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  M/s. Danish Export Import had filed this Appeal against the Order-in-Original No. 89/2002, dated 22-8-2002 passed by the Commissioner of Customs. 2. Shri M.A. Suhail, learned Advocate, submitted that the Appellants were granted quantity and value based advance licence; that according to the ad....

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....that the Appellants are not disputing the fact that they had not exported the goods to the extent it was mentioned in the advance licence; that the point now raised by them is applicability of exchange rate as per rates certified by Bank of India which was never raised by them before the Commissioner; that the show cause notice was issued to them and personal hearing was also attended to by the Ap....