2005 (3) TMI 615

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..... [Order per : T.K. Jayaraman, Member (T)]. This appeal has been filed against OIA dated 28-2-2003, passed by Commissioner of Customs (Appeals), Chennai. 2. Brief facts of the case are as follows : The appellant is a 100% EOU. They exported Micanite strips. The foreign buyer rejected 50,0000 pieces of the Micanite strips exported. The appellant re-imported the rejected goods on 20-12-1 .....

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..... duty of Rs. 1,87,562/-. The appellant challenged the order of the original authority before the Commissioner of Customs (Appeals). The Commissioner (Appeals) upheld the order of the lower authority. Hence the appellant have come before this Tribunal for relief. 3. Shri M.S. Kumaraswamy, learned Consultant appeared for the appellants and Shri L. Narasimha Murthy the learned SDR appeared for Reven .....

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..... e have gone through the rival contentions. The appellant appears to take different stands at different times. Initially they re-imported the goods free of duty under Customs Notification No. 158/95, dated 14-11-1995. They executed the necessary bond and Bank Guarantee also. After having done that it is their bounden duty to fulfil the conditions of the said Notification. They cannot take a stand l .....

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