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2023 (11) TMI 179 - AT - CustomsDenial of duty exemption availed by the assessee in terms of EPCG Authorisation under N/N. 102/2009 dated 11.09.2009 - import of capital goods - Non-fulfilment of export obligation - Delay in getting EODC - HELD THAT:- Admittedly, the ADGFT neither issued certificate nor has issued any communication highlighting the shortcomings, if any, to the appellant from the said application and hence, we do not have any doubts as regards the bona fides of the assessee/appellant before us. Just because the said authority who should have issued communication to the assessee-applicant chose to bias the mind of the adjudicating authority does not ipso facto become sacrosanct, much less, an admissible evidence. Had the assessee defaulted in not approaching the authority in time, then perhaps it was a different aspect altogether, which is not so here. When no primary evidence is available for various reasons, then there is no bar to consider other evidences like secondary evidences before concluding the proceedings, by the lower authority. The appellant should not be taken to task due to a delay caused in the DGFT office to act on their request for redemption of EPCG Licence. The impugned order calls for interference and is set aside - appeal disposed off.
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