TMI Blog2017 (4) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... horities. Such discharge of export obligation can be established by any evidence, which need not be EODC. If such discharge of export obligation can be established by the importer from the other documents, as has been done in the present case, the non-submission of EODC certificate can not be held to be violation of condition of notification - appeal rejected - decided against Revenue. - Customs Appeal No.50448 of 2016 - C/A/52968/2017-CU[DB] - Dated:- 21-4-2017 - Ms Archana Wadhwa, Member (Judicial) And Mr. V Padmanabhan, Member (Technical) Shri K Poddar, AR for the Appellants Shri Parmod Kumar Rai, Advocate for the Respondent ORDER Per: Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igation to a large extent and wherever they could not fulfill the export obligation, they have already paid the duty. The respondent produced a copy of the advance license along with its utilization certificate issued by the Customs; copies of the shipping bill assessed by the Customs, showing export against the advance license, bank realization certificate as also Chartered Accountant certificate and challans etc. They also placed on record a copy of the application submitted to DGFT for issuance of EODC. 5. Commissioner (Appeals) observed that notification No.93/04 -Cus dated 10.9.04 nowhere specifies the conditions regarding submission of EODC. The relevant condition under the notification is in respect of fulfillment of export obliga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shipping bills which are duly authenticated by customs BRC submitted by appellant towards fulfillment of export obligation against the license in question. b. With respect to missing zero on Shipping Bills, I direct the adjudicating authority to verify whether there was any import against the 9 digit license no. printed on these shipping bills and if the answer is no, then these shipping bills need to be counted against the license in question by treating it as a typographical error because shipping bill cannot be utilized for an Advance License under which no import took place. c. Adjudicating Authority will further recheck the calculations submitted by the appellant regarding the duty interest paid on imports corresponding t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms duty. On going through the notification as also the order of Commissioner (Appeals), we find that there is no such condition in the notification which requires the importer to produce EODC certificate from the DGFT for establishing the factum of export. The notification condition requires the importer to produce the evidence of discharge of export obligation to the satisfaction of the authorities. Such discharge of export obligation can be established by any evidence, which need not be EODC. If such discharge of export obligation can be established by the importer from the other documents, as has been done in the present case, the non-submission of EODC certificate can not be held to be violation of condition of notification. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
