2005 (11) TMI 116

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.... of the Notification No. 13/81-Cus., dated 9-2-1981 as amended and Notification No. 53/97-Cus. dated 3-6-1997 during the period 1995-99. As per the contention of the exemption Notification, the appellants are to carry out the manufacturing operations and export 100% or such other percentage as fixed by the Department of Industrial Development Secretariat of Industrial Approvals of the goods manufactured. It was seen that the appellants failed to fulfill the export obligation and to fulfill all the conditions of the Notification by which the goods were procured. Hence Revenue proceeded against them by issue of show cause notice dated 12-1-2000. The show cause notice demanded the duty foregone. The goods were proposed to be confiscated under ....

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....on 125(2) of the Customs Act, 1962. The appellants are aggrieved over the impugned order of the adjudicating authority. They have urged the following points in their grounds of appeal. (i) The adjudicating authority ignored the fact that the appellant exported goods valued at Rs. 42.3 lakhs approximately to countries outside India. However, the appellant could not fulfil the total export obligation fixed by the Development Commissioner as the installed machineries, capital goods could not bring in the desired climatic condition leading to non production of flowers of export quality. (ii) The appellants took up the matter with the Development Commissioner regarding the problems faced by them. (iii) The appellants never mis-utilised ....