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2015 (12) TMI 1189 - AT - CustomsEPCG license - Non-fulfillment of export obligations for the second block period - extension of time from the JDFT - Held that:- In spite of the efforts made by the appellant, the period does not stand extended by the JDFT authorities. They have also observed that they failed to note the EPCG licence No. on export documents and failed to furnish details of exports done during the block period within 30 days of completion of the block period. They did file a statement of exports to JDFT showing details of the shipping bills without EPCG licence No. The Commissioner (Appeals) has observed that though the lapse of non-mentioning of EPCG is a condonable lapse but the same is required to be condoned after submission of certain documents and verification of the same. As the appellants have not produced any evidence for following the procedure in the case, he has not accepted the appellant’s stand and has held that they have failed to fulfill the export obligations and also did not get any extension from the licencing authorities - In fact till date there is nothing on record, even after a lapse of a period of about ten years, the appellants have not produced any evidence to show that the time for export was extended by JDFT authorities. As such we find no reasons to interfere with the impugned order of Commissioner (Appeals) - Decided against assessee.
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