2006 (6) TMI 268

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellant. Shri P.K. Katiyar, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Heard both sides in this matter. 2. One M/s. M. J. Exports, had obtained a DEEC Advance Licence and made imports of certain raw materials. They were required to fulfill the export obligations by manufacturing the final products as held by them from the raw materials imported by the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y to confiscation under Section 111(o) of the Customs Act, 1962 for the diversion of the DEEC duty free imported raw material. No other liability to confiscation of any goods has been arrived at under any of the provisions of the Act. 4. Both sides agree that the duties involved on the raw materials imported by M/s. M. J. Exports which were not utilized by them for the DEEC Export obligati....