TMI Blog2010 (6) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs in their order-in-original No. 44/2004-Cus. Adjn. (Commr.) dated 28-12-2004 vide Annexure-C, holding that respondent has failed to comply the terms and conditions of the licence is sued under EPCG scheme and relevant notification dated 1-4-1997 bearing No; 29/1997. The Tribunal after careful perusal of material on record, after affording reasonable opportunity of hearing allowed the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conclusion that the JDGFT had extended the license period even for the first block of export obligation, inspite of the fact that the letter of the JDGFT specifically mentioned extension of time only for the 2nd and 3rd block? (ii) Whether in the facts and circumstances of the above case, the reliance placed by the Tribunal on the case of M/s. Torus India Ltd., was right, inspite of the fact th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Annexure-C, holding that respondent has failed to comply the terms and conditions of the licence is sued under EPCG scheme and relevant notification dated 1-4-1997 bearing No; 29/1997, which was in force, in so far as it relates to first block, as the respondent was importing capital goods and the same were required to be exported as finished product. Assailing the correctness of the order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstances, the demands were set aside as premature, has allowed the said appeal and set aside the order passed by the Commissioner of Customs. Assailing the correctness of the order impugned passed by the Appellate Tribunal and raising the afore said substantial questions of law, the appellant has presented this appeal. 3. We have heard the learned counsel for the appellant and learned cousnel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t its order dated 21-10-2005. Therefore, we do not find any error of law, much less material irregularity committed by the Tribunal in allowing the appeal filed by the respondent. Even the appellant has not made out any good grounds to interfere in the impugned order passed by the Tribunal. Therefore, we decline to entertain the relief sought by appellant in this appeal. 4. For the foregoing rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
|