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2010 (12) TMI 301 - AT - CustomsWaiver of the pre-deposit - Export Obligation - Find prima facie that it is a case of gross abuse of the duty concession which has been granted to the appellants in respect of as many as 106 advance licences in the interest of export promotion - The appellants to fulfil their export obligation after making duty-free imports and also to obtain the necessary EODC - Without fulfilling the export obligation and without furnishing the necessary export details and EODC to the Customs authorities, the appellants cannot take a stand that the duty demand is not valid under Section 28 of the Customs Act, 1962 - It is settled law that when post-importation’, conditions are violated, the duty demands are valid under the conditional notifications read with Section 12 of the Customs Act, 1962 under which the levy is made - The bonds executed by the appellants themselves also require payment of the duty amounts for violation of the conditions of the notification as well as non-fulfilment of the export obligation. - stay application allowed partly.
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