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2015 (11) TMI 439

Benefit of Notification No. 160/92-CUS dated 20.04.1992 - third party export - Extension of time for fulfillment of obligations of Notifications - Non furnishing of Bank guarantee - Held that:- Certain exports made by the third party in terms of said .....

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unal or in the order dismissing the rectification application. We may record that in the present appeal, the assessee had challenged the order only passed in the application for rectification - Decided against assessee. - Civil Appeal No(s). 626/2007 .....

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mported capital goods under EPCG Scheme and obtained the benefit of Notification No. 160/92-CUS dated 20.04.1992. On the basis of the said Notification, the assessee did not pay any import duty on the aforesaid imported goods but furnished a bond/und .....

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obligations. As per those circulars, the request for extension can be made along with requisite bank guarantee for the unfulfilled export obligations together with 24% simple interest thereof from the date of import up to 30 th September, 2001 withi .....

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nsideration, then the assessee has fulfilled the export obligations. However, the assessee could not satisfactorily explain as to whether there was any export made by the aforesaid two divisions within the original period of five years i.e. upto 1.4. .....

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ntire export obligations. However, the condition in this para is that the export has to be in the name of EPCG licence holder. It is specifically taken note of by the Tribunal in the impugned judgment that the exports which were purportedly shown did .....

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