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2023 (12) TMI 388 - AT - CustomsRequirement to fulfil the export obligation within the time prescribed under the notification or the same is subject to the EODC Certificate issued by the DGFT - HELD THAT:- The responsibility and liability of the importer is to fulfil the export obligations and submit the requisite documents to the concerned authorities and the issuance of the EODC was on the concerned authority. From the records, it is also found that the export obligations were fulfilled by the appellant and communication in that regard was made by him on 01.10.2011, which was much prior to the block period, i.e., 10.01.2013. Both the Adjudicating Authority and the Appellate Authority are aware that the authority issuing the EODC is DGFT and therefore while adjudicating the show cause notice which was issued by the customs authority, it was incumbent to have verified the status of the issuance of the EODC by the competent authority. In the present case the appellant had fulfilled the export obligations and submitted the requisite papers to DGFT for issuance of EODC well in time. However, the non co-operation of the two Departments, i.e. the Customs and the DGFT, the instant show cause notice and the impugned orders have resulted in denying the benefit to the appellant and imposing the liability to pay the custom duty, which prima-facie is unsustainable. The delay, if any, in issuance of the EODC was on the part of the DGFT and for which the appellant cannot be penalised. The impugned order set aside - appeal allowed.
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