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2019 (4) TMI 490 - AT - Customs100% EOU - EPCG scheme - debonding of unit - the appellant sought permission from the Development Commissioner VSEZ to debond from 100% EOU scheme and switch to Export Promotion Capital Goods (EPCG) Scheme in terms of para 6.18 (e) of Foreign Trade Policy 2004-2009 - suppression of facts - Held that:- There is nothing on record to show fraud and that the officers being aware of the legal provisions and that the appellant has allegedly not fulfilled the NFE requirements, have fraudulently permitted them to switch over to EPCG Scheme. Otherwise the concerned Officers who would have been put to notice for the fraud. There is nothing on record to show that appellants have suppressed any facts or misstated facts. If the permission from the Customs and the final exit from the Development Commissioner were obtained either through fraud or collusion, then all Officers who were involved in so colluding or sanctioning fraudulent permissions also should have been investigated and put to notice. If there was no evidence of fraud or collusion, then there is no case for the demand. The impugned order demanding customs and central excise duties invoking extended period of limitation and proposing confiscation of the goods and imposing of penalties is without any merit and the same needs to be set aside - Appeal allowed - decided in favor of appellant.
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