TMI Blog2017 (3) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... either the manufacturer nor the exporter, the conditions under which export obligation was fulfilled, and particularly compliance of conditions thereof, would, in the normal course be not within the knowledge of the appellant - the allegation and finding that appellant suppressed this vital fact at the time of import is without any basis - extended period cannot be invoked - appeal allowed - decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... June 2006 of Commissioner of Customs (Appeals), Mumbai upholding the demand proposed in the show cause notice and confirmed by lower authority and the imposition of penalty of ₹ 5,000/- for non-compliance with the condition in notification no. 203/92-Cus that the export goods should be manufactured out of inputs on which MODVAT credit had not been availed. 3. Heard Learned Counsel for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmal course be not within the knowledge of the appellant. On perusal of the show cause notice, it is seen that no such allegation, based on reason to believe that appellant was aware of availment of credit, has been made. Nor is there a finding in the original order, concurred with in impugned order, to that effect. 6. In that context, the allegation and finding that appellant suppressed this v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal. The Tribunal inter alia held as follows : Hence the satisfaction arrived at in the above manner is final and binding on the customs department. The customs department cannot compel the appellants importer, who are the transferee, to once again prove that the export obligation has been fulfilled by the original licence-holder in accordance with the notification and without availi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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