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2023 (11) TMI 73 - CESTAT MUMBAIRecovery of Customs Duty foregone with respect to Zero Duty EPCG Licence - simultaneously availing SHIS scheme and Zero Duty EPCG Scheme by suppressing the information of availment of SHIS Scheme in ANF 5A form - HELD THAT:- The duty foregone into Zero Duty EPCG Licences was demanded through the show cause notice. Both the licences were issued before 05.06.2012. Before 05.06.2012, there was no requirement of giving an undertaking under para 4B of ANF 5A form. Therefore, the allegation of suppression in the show cause notice is not proved. The Public Notice dated 08.09.2016 is also gone through. Further, the original authority has accepted the contents of the said public notice and dropped the proposals for imposition of penalties. There are no irregularity on the part of the appellant for Revenue to recover customs duty of Rs.15,29,559/- under extended period of limitation. The impugned order set aside - appeal allowed.
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