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2023 (6) TMI 162 - HC - CustomsNon-fulfilment of condition of the advance authorization - locally procured Coco Butter as 50 MT of Coco Butter (imported) was lost during transit from the port to the factory - demand of duty was confirmed on the ground that imported goods were not used in the manufacture of goods exported - violation of any of the conditions of N/N. 93/2004-Cus dated 10.09.2004. HELD THAT:- Learned counsel for the appellant-Revenue has not been able to cite any judgment on the proposition that once the export obligation has been discharged and the assessee has redeemed its bond executed with the licensing authority i.e. DGFT, the Customs Authorities can initiate proceedings against such assessee. Moreover, it is not the case of the Revenue that there is violation of any of the conditions of notification No. 93/2004-Cus dated 10.09.2004. After going through the impugned order, no illegality, much less perversity has been found therein warranting interference by this Court. The impugned order has been passed after appreciating the evidence in the right perspective. No substantial question of law arises for consideration. Appeal dismissed.
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