(1.) ALL the above appeals involve common issues arising out of the single order passed by the Commissioner of Customs and are hence heard together and disposed of by this common order.
(2.) THE brief facts of the case are that M/s. Visakhapatnam Steel Plant (hereinafter referred to as VSP) exported pig iron and non alloy steel products on provisional basis against application for advance licence for import of inputs for use in the manufacture of the export products. On completion of the export obligation, VSP was issued with 10 different advance licences details of which are found herein below:
(3.) PARTICULARS of goods proposed to be confiscated and duty demanded in these Show Cause Notices were as under: <FRM>JUDGEMENT_284_LAWS(CE)9_2001.htm</FRM>