9911796707
TMI Blog2007 (1) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order per : P.G. Chacko, Member (J)]. - The appellants had imported capital goods under EPCG licence dated 29-6-1995 and cleared the goods at concessional rate under Customs Notification No. 110/95. Later on, the department, on enquiries, found that the importer had not duly discharged their export obligation under EPCG scheme year-wise. The minimum year-wise requirement of such expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t at the rate of 24% p.a. thereon. It was also ordered that, in the event of non-payment of duty with interest within one month, the bank guarantee executed by the noticee at the time of clearance of the goods would be enforced against them for recovery of the dues. Against this decision of the Deputy Commissioner of Customs, the party preferred an appeal to the Commissioner (Appeals), but the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emed to have fulfilled their export obligation under the licence. In the said letter, JDGFT also requested the Commissioner to "redeem the case" without imposing penalties. On the strength of these documents, learned Counsel prays for setting aside the impugned order and allowing this appeal. 2. Learned SDR reiterates the findings of the Commissioner (Appeals). 3. We find that nothing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icate saying that it was against the provisions of the Customs Notification. We do not think that the original authority or the appellate authority could have refused to accept the discharge certificate which was issued by JDGFT in the light of the public notice issued by the Central Government. 4. In the result, the impugned order is set aside and this appeal is allowed with consequential r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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