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2019 (4) TMI 1963 - AT - CustomsEPCG Scheme - concessional rate of duty - denial of the benefit provided under Notification No. 55/2003 dated 01.04.2003 on the ground that the services provided was ocean freight service to liners and such transport service did not fall under cargo handling service - HELD THAT:- The disputed capital goods were installed/commissioned in the premises of the appellant on 29.04.2004, which is evident from the certificate issued by the Chartered Engineers M/s. Joshi & Associates, placed at page 36 in the appeal records. Such installation certificate of Chartered Engineers has not been disproved by the department. Further, we also find that the appellant had filed the statement in form Appendix-9B before the Office of the DGFT regarding the foreign exchange earned by it as per the EPCG Scheme. In the said form, the appellant had stated the category of service provided as “cargo handling service”. On the basis of the documents submitted by the appellant, the Office of DGFT vide redemption letter dated 20.11.2009 had confirmed that the export obligation against the EPCG authorization dated 01.03.2004 has been discharged. Considering the overall facts and circumstances of the case, since the licensing authority had confirmed the fact regarding achievement of the export obligation by the appellant, the benefit of concessional duty in terms of Notification No. 55/2003-Cus., dated 01.04.2003 cannot be denied by the customs department. The law is well settled in the case of TITAN MEDICAL SYSTEMS PVT. LTD. VERSUS COLLECTOR OF CUSTOMS, NEW DELHI [2002 (11) TMI 108 - SUPREME COURT] that once an advance licence was issued and not questioned by the licensing authority, the Customs authorities cannot refuse exemption on an allegation that there was misrepresentation and that if there was any misrepresentation, it was for the licensing authority to take steps in that behalf. In this case, it is an admitted fact on record that on the basis of documents submitted by the appellant towards discharge of export obligation, the licensing authority has issued the redemption letter, confirming achievement of export obligation. The certificate issued by the DGFT cannot be questioned at this juncture for non-fulfillment of the export obligation and contravention of the provisions under the Notification dated 01.04.2003. Appeal allowed - decided in favor of appellant
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