2004 (1) TMI 548

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..... Shri V. Valte, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. M/s. Danish Export Import had filed this Appeal against the Order-in-Original No. 89/2002, dated 22-8-2002 passed by the Commissioner of Customs. 2. Shri M.A. Suhail, learned Advocate, submitted that the Appellants were granted quantity and value based advance licence; that according to the advance licence, .....

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..... are not disputing the fact that they had not exported the goods to the extent it was mentioned in the advance licence; that the point now raised by them is applicability of exchange rate as per rates certified by Bank of India which was never raised by them before the Commissioner; that the show cause notice was issued to them and personal hearing was also attended to by the Appellants; that as pe .....

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..... lants have never raised the question of rate of exchange applicable before the Commissioner. On this count itself, they are barred from raising the new plea in these proceedings. Further, it has not been brought on record by them that the rate of exchange adopted by the Department was not according to Section 14 of the Customs Act. We, therefore, find no merit in the Appeal which is rejected. - .....

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