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2008 (11) TMI 245 - CESTAT, CHENNAIAllegation that appellants has done export of “industrial starch” made out of the imported Gum Resin through Cuddalore Port which is not a specified port notified under the DEEC scheme. On this basis, duty demands have been confirmed on the imported inputs which have been confiscated - Condition that goods are allowed to be imported only through specified ports is arbitrary, discriminatory and violative of Articles 14, 19 (1) (g), 18 and 34 of the Constitution of India and ultra vires of Section 3 of the Import and Export (Control) Act, 1947 – duty demand on imported goods is not sustainable
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