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Appearance Shri S. Vasudevan, Advocate - for the appellant Shri T.M. Sharma, Advocate Shri S.K. Sheron, DR - for the respondent CORAM: Honble Mr. S.K. Mohanty, Member (Judicial) Honble Mr. Ashok K. Arya, Member (Technical) Per Ashok K. Arya :

Both sides have been heard.

2. The matter mainly concerns with confirmation of customs duty along with interest and imposition of penalty as the appellant M/s Moonlight Exim Pvt. Ltd. failed to fulfil export obligation and the conditions of benefit Notification No. 53/1997-Cus. dated 3.6.1997.