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2013 (11) TMI 1426 - CESTAT CHENNAIPenalty u/s 112 - Import of goods using advance licenses without payment of customs duty undertaking to discharge export obligations specified in each such advance license. Due to certain reasons, the appellants did not meet the export obligations accepted by them while importing the goods free of customs duty, within the time frame specified in the Exim Policy and the corresponding Notification No.43/2002-Cus., dated 19.04.2002 - Held that:- It proper to remand the matter to the adjudicating authority because the latest factual position relating to export obligation in respect of goods imported without payment of customs duty under each advance license and the relaxations granted by DGFT subsequent to the impugned order have to be re-examined for confirming duty demands and deciding on penalty if any to be imposed. So we set aside the impugned order and remand the matter to the adjudicating authority to examine all the contentions including facts that are now being presented as also the legal contentions raised - Decided in favour of assessee for statistical purposes.
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