2017 (10) TMI 410

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..... er: D.N. Panda None present for the appellant. 2. Appellant was issued advance licence for export of synthetic blankets containing acrylic 80%, polyester 15% and others 5% or acrylic 80% and polyester 20%. When DGFT prescribed such quality condition of synthetic blankets, the goods exported by the appellant did not contain prescribed composition of raw materials. In the course of search, dubious .....

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..... otherwise, appellant became answerable to the law. 4. In the grounds of appeal, the appellant contended that CRCL report is erroneous and the advance licence prescribing the specification was erroneous. It is strange how appellant when obtained advance licence with appropriate endorsement thereon, not disputed that document but ventured to export. At a belated stage when CRCL's finding is agains .....

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..... i M.S. Kochar, Managing Director of the Company. 775.96 Kgs of raw materials not being used by appellant for manufacture of prescribed goods, appeal of manufacturer appellant is dismissed. 5. In view of the dismissal of the main appeal, the appeals of Mr. Ajit Singh and Others are also dismissed. 6. In the result all the three appeals are dismissed. (Dictated and pronounced in the open Court)

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