2006 (12) TMI 302

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..... The obligation cast on the appellant was to use the same filament yarn in the manufacture of polyester fabrics and to export the fabrics. The appellant had executed bonds with the Customs for fulfilment of that obligation. 3. The appellant claimed that the export obligation remained satisfied in the light of certain 'deemed' exports. These were supplies made to M/s. Spectrum Silk Mills, Surat, which was a 100% export oriented unit and that the fabrics were used by that unit for export production. The supplies were made to M/s. Spectrum Silk Mills during the period January, 2003 to March, 2003. 4. The aforesaid supplies to M/s. Spectrum Silk Mills were stated to be made under 23 truck transport GRs. Customs authorities at Ludhi....

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....f about Rs. 61 lakhs, the demand amounting to Rs. 6 lakhs cannot arise at all since no anti-dumping duty was attracted on the imported goods and that Rs. 10 lakhs remain already deposited. It is also pointed out that the appellant has a case on merits inasmuch as the proprietor of the export oriented unit at Surat has filed an affidavit confirming receipt of the consignments. It is also pointed out that DGFT has accepted the deemed export supplies made by the appellant and discharged the bond executed by it. It is the contention that the Customs authorities, do not have any jurisdiction for duty demand once the export obligation remained discharged and accepted by the DGFT Ground of financial hardship has also been adduced in support of the....