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2018 (7) TMI 1138 - AT - CustomsAdvance License Scheme - import of brass scrap without payment of customs duty - N/N. 48/99-Cus dated 29.04.1999 - M/s The Village Art could not discharge the export obligation and, therefore, customs duty were demanded from them - Held that:- The Original Authority has ordered recovery of customs duty of ₹ 19,88,113/- alongwith interest in terms of bond from Shri Manoj Sikka, the appellant, Smt. Madhu Vij and Smt. Hema Sikka - It is found that the appellant is not signatory to the bond and he has not bound himself to pay customs duty in the event of non-fulfilment of export obligation - the customs duty adjust through the original order which has survived through the impugned Order-in-Appeal and penalty and interest ordered therein cannot be recovered from present appellant - appeal allowed - decided in favor of appellant.
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