2004 (1) TMI 165

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..... Cartons weighing 4512 kgs of imported mono filament yarn of 100% polyester at Surat. Based on investigation and statement, show cause notice dated 28-2-01 was issued alleging that the said goods which had been imported duty free by the appellants for use in the manufacture of their export articles were admitted to be diverted in the local market. The notice proposed recovery of duty of Rs. 4,23,55 .....

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..... ted a bond in terms of warehousing provisions under Chapter IX of the Customs Act, 1962. Reliance is placed upon the Larger Bench decision in the case of Ferro Alloys Corpn. Ltd. v. CC (Appeals) Bhubneswar [1995 (77) E.L.T. 310] in support of his preposition. 3. On perusing the above judgment, I am of the view that the plea has merit and is required to be accepted. The officer having jurisdictio .....

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