Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2024 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (5) TMI 520 - CESTAT KOLKATA100% EOU - non-fulfillment of export obligation - jurisdiction of respondent to question fulfilment of NFE - appellants have already achieved positive NFE in the block period - HELD THAT:- The appellant has achieved positive NFE within block period and also obtained de-bonding from the Development Commissioner - As the de-bonding certificate has also been issued by the Development Commissioner, the Revenue has no power to initiate proceedings against the order of the Development Commissioner as held by this Tribunal in the case of COMMR. OF CUSTOMS (PORT) , KOLKATA VERSUS M/S TRANSWORLD BUSINESS CORPORATION [2018 (7) TMI 1297 - CESTAT KOLKATA]. Similar view has been taken by this Tribunal in the case of UNIVERSAL BIOFUELS PVT. LTD. VERSUS CC, VIJAYAWADA [2019 (4) TMI 490 - CESTAT HYDERABAD], wherein this Tribunal has held 'We also find strong force in the argument of Ld. Counsel for the appellant that the final decision regarding any licence issued by the DGFT or Development Commissioner rests with such authority. Once the final exit has been given by the Development Commissioner, Customs has no authority to re-open the matter.' In view of the above cited judicial pronouncement and the issuance of order of order of De-bonding by the Development Commissioner, the respondents have no jurisdiction to initiate proceedings against the appellant as the appellants have already achieved positive NFE in the block period. Therefore, the proceedings against the appellants are not sustainable. Accordingly, the same are set aside - Appeal allowed.
|