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2019 (2) TMI 1120 - CESTAT BANGALOREDuty free import of goods under DEEC scheme - non-fulfillment of export obligation - non-submission of EODC certificate - contravention of N/N. 43/2002 dt. 19/04/2002 - demand of duty with interest - confiscation - redemption fine - penalty - Held that:- It is not disputed that the appellant has not fulfilled and has not realized the foreign exchange and has also not followed the conditions as prescribed in N/N. 43/2002. Tthe submission of EODC issued by JDFT is only a procedural condition and if the appellant can prove by way of other corroborative evidences the factum of export and foreign exchange realization, then the benefit of notification cannot be denied to them - since in the present case, the only prayer of the appellant is for dropping the interest and penalty in view of the facts and circumstances of the present case, considering that appellant was a small time manufacturer and he has already closed down his business and has paid the demand despite the fact that he has fulfilled the export obligation and realized the foreign exchange. The demand of interest and imposition of penalty is not warranted - other part of impugned order upheld - appeal allowed in part.
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