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2015 (11) TMI 885 - AT - CustomsWaiver of pre deposit - Duty demand - appellants have not commenced production and not fulfilled the EPCG obligation - Held that:- appellants have claimed before the assessing authorities that they have completed the export obligation to the extent of 50% out of the total obligation and sought local report from Chennai office for considering their request. Considering the above facts, and also considering the claim of 50% fulfilment of export obligation before DGFT, we direct the appellants to predeposit a sum of ₹ 50,00,000/- (Rupees Fifty lakhs only) within 8 weeks in two equalments, the first instalment shall be payable by 22.12.2015 and the second instalment shall be payable by 22.2.2016 and the file the compliance report before Commissioner (Appeals). Since the Commissioner (Appeals) has not decided the appeal on merits, on deposit of the above amount within the period prescribed, the LAA shall decide the issue on merits. Appeal is remanded to Commissioner (Appeals) - Decided partly in favour of assessee.
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