2009 (8) TMI 1029

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....the impugned order, the Commissioner of Customs has disallowed DEPB credit of Rs. 2,61,385/- availed by the appellants herein on certain Shipping Bills for the reason that manufacturer of the goods covered by the Shipping Bills namely M/s. Viswabharathi Mills Ltd. was a 100% EoU. He has held that the goods exported are liable to confiscation and imposed a penalty of Rs. 50,000/- upon the appellant....