2002 (1) TMI 638

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..... ndent. [Order per : Gowri Shankar, Member (T)]. The applicant manufactured polyester yarn in its 100% export oriented unit and sold part of its production in the domestic tariff area (DTA for short). In the order impugned in the appeal, the Commissioner has demanded customs duty of Rs. 6,48,139/- and excise duty of Rs. 43,97,978/-. He has also imposed penalty equal to the duty under the .....

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..... the basis of which actual physical exports; in point of fact, the applicant did not export anything physically, and the quantity has been based on its deemed exports, consisting of sales against foreign exchange within the country. 3. The contention of the Counsel for the applicant is that the provisions in paragraph 9.10 of the policy contemplate in deciding the value of exports, including the .....

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..... ts were not physical but only deemed exports . The policy here is that domestic sales can only be calculated against physical exports. 5. The application made to the Development Commissioner for sale in the DTA mentions clearly that the total value of the goods sold to the DTA, which it shows to be identical to the cumulative exports. The decision of the Tribunal in Ginni International Ltd. tha .....

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