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2023 (5) TMI 1033 - AT - CustomsEnforcement of bond/bank guarantee for recovery with further order to confiscate capital goods imported under EPCG Authorization - Confiscation - Redemption Fine - Penalty - HELD THAT:- It is found from the EODC dated 1.2.2019 granted by the Competent Authority is sufficient proof that the appellant have discharged their export obligation in respect of EPCG licence No. 1330001563 dated 14.03.2007. It is further found that the Court below have in a callous manner ignored the written submissions and evidence placed before it, which is highly undesirable and unbecoming of a court. The impugned order is set aside - appeal allowed.
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