2011 (4) TMI 546

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....e Respondent. [Judgment per : N. Kumar, J.]. -  The revenue has preferred this appeal challenging the order passed by the Tribunal [2006 (199) E.L.T. 613 (Tri. - Bang.)], which has held that the duty demanded by the revenue under Section 28 of the Customs Act, 1962 is without any basis and accordingly, levy of duty has been set aside. 2. In cases of exports under claim of All In....

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....proper use of preservatives/chemicals as per SION. The DRI conducted investigations and issued show cause notices. The show cause notices were sent to the DGFT authorities for taking appropriate action under Foreign Trade (Development & Regulation) Act. The DGFT, after giving an opportunity of personal hearing to the appellants, have passed orders dropping the cases. In other words, DGFT have deci....