2006 (6) TMI 268

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..... er : S.S. Sekhon, Member (T)]. Heard both sides in this matter. 2. One M/s. M. J. Exports, had obtained a DEEC Advance Licence and made imports of certain raw materials. They were required to fulfill the export obligations by manufacturing the final products as held by them from the raw materials imported by them. M/s. M. J Exports did not meet the export requirements. They in turn diverte .....

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..... the DEEC duty free imported raw material. No other liability to confiscation of any goods has been arrived at under any of the provisions of the Act. 4. Both sides agree that the duties involved on the raw materials imported by M/s. M. J. Exports which were not utilized by them for the DEEC Export obligations has since been discharged along with interest thereon prior to issue of the show cause .....

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