2006 (9) TMI 407

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.... terms of such permission and contravention of the Customs Exemption Notification No. 21/02-Cus., dated 1-3-2002 and their consequent liability to confiscation under Section 111(j) and 111(o) of the Customs Act, 1962. (ii)    Consequent penal liabilities under Section 112(a) of the Customs Act, 1962. 2. M/s Gemini Overseas Ltd. and M/s Eastern Silk Industries Ltd. , are companies registered under the Companies Act, 1956 and are engaged in the manufacture of export of textile garments. They have units in the Special Economic Zone and in the Domestic Tariff Area and are sister concerns. 3. It is the case of the Revenue that these companies have imported consignments of synthetic lining and interlining materia....

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....e made extensive pleas as regards the interpretation of Condition No. 21 of Notification and how they have satisfied the conditions and there is no product. They claim that these submissions have not even been touched by the Ld. Commissioner and are found to be not true or otherwise. They also claim that they have manufactured and exported large quantities of jackets and ladies gowns etc. and the exemption notification in the present case has to be interpreted by applying the Apex Court's decision. The imported goods being polyester fabrics other than upholstery could not be used for any purpose other than as lining material in textile garments and there is no reason to deny them the benefit of the notification by interpreting the notificat....