2007 (2) TMI 478

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....ena, SDR, for the Respondent. [Order].  Common issue is involved in these appeals, therefore, are being taken up together. 2. The brief facts of the case are that the appellant made import of acrylic fibre without payment of duty under advance licence with condition that the goods imported were used in the manufacture of goods which were to be exported. The appellant filed shipp....

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....cation, under notification without payment of customs duty and the raw material is to be used in the manufacture of goods which were to be exported. As per the condition, the appellants were duty bound to use all the raw material so imported in the manufacture of exported goods. The contention of the appellant is that they asked for retesting of the sample will not help the case of the appellant. ....