Per Jeet Ram Kait : This appeal is directed against the order in Original No. 1851/2004 dated 31.3.2004 passed by the Commissioner of Customs, (Exports), Chennai by which the Commissioner has held that 500.716 MTs of SS utensils valued at Rs. 5,43,75,495/- is inadmissible towards the export obligation inasmuch as exported goods were locally procured. The Commissioner has also denied the benefit of duty exemption under Notification No. 30/97 dated 1.4.97, 51/2000-Cus. dated 27.4.2000 and 48/99 dated 29.04.1999 as amended for the import of 683.368 MTs of SS Coils/sheets valued at Rs. 34,83,202/-. He has demanded duty of Rs. 2,57,82,659/- (Rupees Two crores, Fifty seven lakhs, eighty two thousand six hundred and fifty nine) on 638.368 MTs of SS coils/sheets imported, under proviso to Section 28(1) of the Customs Act, 1962 read with terms of the bond executed by them as per the conditions of the Customs Notification No. 30/97 dated 1.4.99, 51/2000 dated 27.04.2000 and 48/99 dated 29.04.99 as amended. He has also demanded interest under Section 28AB of the Act ibid and has also ordered enforcement of the bonds/bank guarantee executed towards recovery of duty and other adjudication