2008 (9) TMI 280

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....Yadav, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)].- Heard both sides. In this case, the appellant was having DEEC Licences dated 6-4-2004, 16-7-2004 and 17-9-2004 and imported Taxus Baccata (Dried Leaves) as per the said DEEC Licences vide Bills of entry dated 17-6-2004, 29-7-2004 and 26-10-2004. They exported the final product known as "10 Deacetyl Baccatin III". While export....

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.... licences are required for products exported. It was also submitted that these two consignments were also subjected to examination under CITES requirement and endorsements made on the invoices relating to exports. As there are several evidences of corroborative nature, conversion should have been allowed by the Commissioner. He also submitted that the provisions of Section 149 of the Customs Act a....