COMMISSIONER OF CUSTOMS, BANGALORE Vs. ADANI EXPORTS LTD.

JUDGEMENT

(1.) These appeals are directed against Order -in -Original No. 1/2007, dated 31 -1 -2007. Since, both the appeals are against the same Order -in -Original, they are being disposed off by a common order.

(2.) THE relevant facts that arise for consideration are as under.

(3.) BOTH the respondents in these appeals contested the show cause notice on various grounds mainly on the point that when the jewellery was exported, it was certified by Jewellers Association recognized by the department, no samples were drawn and that export was cleared by the department after careful examination. The Adjudicating Authority after considering the oral and written submissions of the respondents concluded as under.