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2024 (5) TMI 473 - CESTAT KOLKATA100% EOUs - delay in fulfilment of export obligations - Customs Warehousing Licence for warehousing, manufacturing and export of software - liability to pay duty along with interest - HELD THAT:- The appellant submits that there were circumstances beyond their control for the delay in fulfilment of their export obligation. Accordingly, they applied for extension of the time-limit with the Development Commissioner, STPI, which was considered by the Development Commissioner vide order dated 12.03.2010. The validity of the extension was given retrospectively. Thus, we observe that the appellant was granted time for another period of five years from 5th May, 2008 to fulfil their export obligation. Hence, the impugned order dated 30.04.2010 is premature. The ld. adjudicating authority could have waited for the final decision of the Development Commissioner, STPI, before passing the order. Since the appellant has received extension for another period of five years with retrospective effect, we hold that the demand confirmed in the impugned order is not sustainable. As the confiscation of the goods and the demand of duties are not sustainable, the question of imposition of redemption fine and penalty does not arise. Thus, we set aside the impugned order and allow the appeal filed by the appellant.
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