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2. The two appellants herein are merely transferees of advance licences obtained initially by other exporters. Goods exported were finished products made out of marble slabs. The goods imported according to the declaration are raw marble slabs. Exports of finished goods have been made by the respective exporters taking advantage of DEEC [Scheme] which enables duty-free import of raw material components of the exported product and allows transfer of advance licences. When the import declarations were received, the customs authorities inspected the goods and got the same examined and were prima facie satisfied that they were not raw marble slabs, but were processed or polished marble slabs, the import of which was not allowable in these cases under the DEEC system. Show cause notices were issued and duly rebutted but ultimately confirmed by the respective Commissioners. Their orders are now challenged.