2005 (11) TMI 428

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..... None, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The Revenue is aggrieved with Commissioner's (Appeal) Order No. 19/03-Cus. dated 30-6-2003. The Revenue had proceeded against the appellants on the allegation that they have not fully utilized the imported squids for execution of export order on job work basis by availing the benefit of Customs Notification No. 32/97-Cus. dated .....

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..... 5 to the Cochin Custom House and stated that the material received was flabby, dis-coloured and of smaller size. Therefore, they had prayed for re-export of the balance quantity of the raw material. Thus, he noted that there is reason to believe that what got imported was of inferior quality squid. Otherwise, the assessee would not have pursued with the Custom and Excise Authorities for re-export .....

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..... has rightly given the findings pertaining to the utilization of the imported Item. for manufacturing the exported item. Further, it is seen that what was imported as raw material was of low quality squid, dis-coloured and of smaller size squids. Therefore, the finding recorded that production norms for rings cannot be automatically applied to the strips, tips and tentacles is correct. The Revenue .....

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