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2014 (3) TMI 927 - CESTAT BANGALOREDetermination of rate of duty or value of goods - exemption notification - failure to achieve pro-rata export obligation prescribed in Notification No.44/2002-Customs dated 19.4.2002 - Held that:- in this case, rate of duty is already determined and is linked to the export obligation and therefore, the question of determination of fresh rate of duty does not arise. The assessment part is already completed when the concessional rate of duty was extended by the department and the issue in consideration is only whether the assessee is eligible for the concessional rate of duty which was the result of assessment or not. Therefore it cannot be said that this is a case where rate of duty is to be determined by interpreting a notification or tariff heading or any other matter. Similarly, the value of the goods is also determined and it is nobody’s case that here the assessing authority would be revising the value or would be considering concessional rate of duty, etc. There was no letter issued by Ministry of Commerce to the appellant for approaching the DGFT and one arm of the Government having advised the appellant to approach DGFT, it would be appropriate to at least wait for a decision by that authority. Therefore I consider that it would be in the interest of justice to give some more time to the appellants. Accordingly the appellant is given six months time from today to produce the decision of the DGFT and in the alternative deposit an amount of ₹ 10.5 lakhs as pre-deposit - Decided partly in favour of assessee.
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