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2002 (12) TMI 471

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..... Shri C. Mani, JDR, for the Respondent. [Order per : Jeet Ram Kait, Member (T)]. This appeal is directed against the order-in-original No. 12/97 (Commissioner), dated 22-12-97 by which the Commissioner has ordered confiscation of Schlofrost Auto Cone Winder imported under Bill of Entry No. 45, dated 9-11-90 with CIF value of Rs. 48,37,276/- on the ground of non fulfillment of the export .....

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..... y Shri N.S. Rawat, Deputy Director of the Office of the Textile Commissioner, Mumbai in a letter addressed to Shri V. Murugesan Foreign Trade Development Officer, Madurai. Moreover, Shri V. Murugesan, Foreign Trade Development Officer, vide his letter No. Misc/BOND/44/90-91/OGL/3461, dated 27-3-1997 enclosed a copy as a proof of the completion of the export obligation, issued by the Deputy Directo .....

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..... ited out attention to the report of the Textile Committee, dated 15th October, 1996 in which the value of the machine has been mentioned as Rs. 48,37,276/- and 5 times of the value of export obligation within the five years would come to Rs. 2,41,86,380/-. He further submitted that the average export during the preceding 3 years from the date of import i.e. 87-88, 88-89, and 89-90 as per the Chart .....

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..... firm had not only fulfilled the export obligation against the import of the said machinery but have actually exceeded the export obligation. 5. We have considered the rival submissions and are of the considered view that they have fulfilled the export obligation as could be seen from the letter dated 15th October, 1996 of the Textile Commissioner as well as from the letter dated 27-3-97 of the .....

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