2016 (7) TMI 1412

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.... Commissioner (AR), for the Respondent. ORDER [Order per : C.J. Mathew, Member (T)]. - M/s. Jai Ambe Manufacturers is in appeal against order-in-original No. 3/2003, dated 29th December, 2003 of Commissioner of Customs, Jawahar Custom House, Nhava Sheva which confiscated export goods entered under Shipping Bill No. 2024791/8-1-2003, 2024792/8-1-2003, 2031025/14-1-2003 and 2033386/15-1-2003 and a....

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....lic waste', the appellant manufactured 'sliver/carded web' out of polyester procured locally. 3. Appellant's contention is that both acrylic and polyester are synthetics and that they were under the impression that as long as export order was fulfilled they would have completed their obligation. The impugned order has cited note 1 of general notes of Export Products in Handbook of Procedure ....

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....s., dated 19th April, 2002 and placed reliance on the decision of the Hon'ble Supreme Court in Om Prakash Bhatia v. Commissioner of Customs, Delhi [2003 (155) E.L.T. 423 (S.C.)]. 7. The appellant, admittedly, manufactured and exported 'sliver/carded web' from 'polyester waste' instead of using imported 'acrylic waste'. This would not be due discharge of export obligation as per general note ....