2005 (8) TMI 451

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..... [Order per : T.K. Jayaraman, Member (T)]. -  This is an appeal filed against the Order-in-Appeal No. 290/2003, dated 4-7-2003 passed by the Commissioner of Customs (Appeals), Bangalore. 2.  Brief facts of the case are as follows :- The appellants are bona fide exporters. They imported goods carrying the description "printed bags (in carton forms)." The goods were cleared by the Custo .....

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..... th, ld. Counsel appeared for the appellants and Shri R.N. Viswanath, ld. SDR for the Revenue. 3. Ld. Counsel urged that the appellants are bona fide exporters and they imported only printed bags (cartons type). Hence they are entitled for the benefit of the Notification. 4. Ld. SDR states that the Notifications have to be construed very strictly and since the goods imported are cartons .....

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