2004 (10) TMI 423

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....a Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -   The appellants were a 100% Export-Oriented Unit (EOU) at the material time. They imported various man-made fabrics free of duty under Notification No. 53/97-Cus., dated 3-6-97 and exported garments in discharge of export obligation under the Notification. The Commissioner has confirmed a demand of duty of Rs. 87,04,....

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....e of doubt, the matter shall be referred to BOA for decision." Counsel submits that CBEC has clarified the above provision in its Circular No. 84/2001-Cus., dated 21-12-2001 as under :- 1. Co-relation of Import consignment with corresponding Export consignment. - It has been represented that the EOUs and units EPZ/EHTP/STP/SEZ using homogenous raw materials find it difficult to co-relate ev....

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....ve heard ld. SDR also. 2. It appears from the records that the imports were covered under 31 Bills of Entry and the corresponding exports were made under more-or-less the same number of Shipping Bills. Factual correlation of imports and exports can be best done at the final hearing stage. For the present, we find that the appellants seem to have a prima facie case on the strength of the Exim....