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2024 (1) TMI 466 - AT - CustomsDemand of duty foregone - SEZ unit - destruction of waste scrap or remnant arising in the course of manufacture - destruction of obsolete goods - HELD THAT:- As regard to the judgment of Hon’ble Supreme Court in the mater of COMMISSIONER OF CUSTOMS, HYDERABAD VERSUS M/S. PENNAR INDUSTRIES LTD. & ANOTHER [2015 (8) TMI 56 - SUPREME COURT], the importer has claimed Exemption Entitlement Certificate under DEEC Scheme and imported the goods on actual use of condition but unable to export goods produced by them using imported material. Thereafter DGFT allowed them to meet the export obligation through 3rd party with a finding that they were neither mis utilization of raw material nor violation of any other conditions of license to the cost of exchequer - Apex Court held that DGFT order was not binding on Customs authorities for taking action under Customs Act, 1962. In the present case, there is no allegation that appellant had not fulfilled the export obligation. Appeal allowed.
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