Home Case Index All Cases Customs Customs + AT Customs - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 764 - CESTAT CHENNAIEPCG scheme - restrain from taking any action till the completion of prescribed export obligation period - import of cranes - concessional rate of import duty at 3% permitted by notification no. 103/09-Cus dated 11 September 2009 - principle condition of furnishing certificate of installation was contravened and for diversion of the imported goods to an unauthorized site - appellant's capability to fulfill export obligation in doubt - Held that: - The authorization to the importer having been issued by the competent authority and amended by a Committee empowered to do so, it is not open for any other agency to question the bona fides of the license. A Larger Bench of this Tribunal has held, in Rainbow Silks Vs Commissioner of Customs (Exports), ACC, Mumbai [2015 (11) TMI 503 - CESTAT MUMBAI], held that Customs authorities are competent to initiate action against offending goods even in matters of violation of the Foreign Trade Policy. However, such an empowerment does not extend to questioning the scope of a validly issued license but is to be invoked for contraventions arising from the failure to discharge obligation or the conditions of import. Therefore, and in consequence, it is not open to the Customs authorities to withdraw the benefit of exemption or to curtail the period within which export obligation is to be fulfilled. It would appear that, in the present case, the adjudicating authority has done so. The impugned order has held that the appellant is incapable of meeting the export obligation and, thereby, Pre-empted that possibility well before the period of export obligation. This is patently improper. The learned Authorized Representative made an earnest plea that the matter to be remanded back to the original authority to enable the adjudicating authority to consider the various developments relating the amendment of the license and arrive at a proper conclusion on the notice issued by him. We have rendered a finding on the flexibility of movable capital goods as well as on the error in alleging diversion of the goods. We have also noted that it is not open to the Customs authorities to initiate action for non-fulfillment of export obligation until the period of export obligation is complete. There is, therefore, no aspect that requires a further scrutiny by the lower authority. We, therefore, do not agree that a remand is necessary - appeal allowed by way of remand.
|