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2019 (1) TMI 1449 - AT - CustomsNon-fulfillment of export obligation - import of capital goods at concessional rate of duty with a condition to export under EXIM policy with certain conditions - EPCG Scheme - Held that:- It is a fact that the appellant has failed to fulfill the export obligation and therefore, ADGFT proceeded against the appellant and passed the order dated 7.11.2016 demanding the duty foregone and also imposed penalty. For the same offence of not fulfilling the export obligation, the customs department has also initiated proceedings and confirmed the demand and imposed the penalties - Further, the ADGFT has taken care of the interest of the revenue and initiating of proceedings by the customs department is not warranted in this case. Further, demanding the duty foregone and also imposing the penalties by the customs department in spite of the fact that for the same offence, the ADGFT has already passed the order dated 7.11.2016 amounts to double jeopardy which is not permissible in law. The impugned order demanding duty and also imposing penalty for non-fulfillment of export obligation amounts to double jeopardy and not legally sustainable - appeal allowed - decided in favor of appellant.
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