2012 (5) TMI 541

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.... the appellants fairly concedes that the confirmation of demand and duty to the extent of Rs.57,429/- for non-export of 1045 pairs of shoes stands rightly confirmed against them. However he submits that they imported around 41820 pairs of soles and manufactured shoes out of the same and exported the same but for 1045 pairs. He submits that they could not export the pairs in time and sought extensi....

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.... ELT 3 (S.C.). In view of the above, duty stands confirmed as not contested. Penalty of identical amount also stands confirmed. We, further note that there is admittedly violation of the provision of the policy in as much as the appellants have not exported 1045 pairs of shoes. As such, they are liable to penalty. In view of the law declared by the Hon'ble Supreme Court in the case of Dharmendra T....