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2019 (3) TMI 716 - AT - CustomsDoctrine of Promissory Estoppel - EPCG Scheme - non-fulfillment of export obligation - concessional rate of duty as per N/N. 97/2004 dated 17.9.2004 - Held that:- Admittedly appellants have imported the capital goods at concessional rate of duty under EPCG license as per N/N. 97/2004 – Cus. and saved the duty amount of ₹ 4,90,185/-. Further, as per the said Notification, appellant was required to discharge the export obligation but they have failed to comply with the conditions of the Notification as a result of which both the authorities have confirmed the demand and short-levy amounting to ₹ 4,14,274/- along with applicable interest. The Doctrine of Promissory Estoppel is not applicable in the facts and circumstances of this case because the appellant have admittedly failed to discharge the export obligation as required under the said Notification. In the absence of not discharging the export obligation, the Commissioner (A) has rightly confirmed the demand - Appeal dismissed - decided against appellant.
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