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TMI Blog2017 (10) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... ixit, DR for the respondent ORDER Per S.K. Mohanty 1. This appeal is directed against the impugned order dated 19/06/2015 passed by the Commissioner of Customs (Appeals), New Delhi. 2. Brief facts of the case are that the office of DGFT issued the Advance Licence bearing No.0510194962 dated 23/11/2006 in the name of the appellant for import of Aluminum Coil, Adhesive Film, Protective Film a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfulfillment of the export obligation with regard to the resultant product name by, Aluminum composite panels. Besides, penalty of Rs. 10 Lacs was also imposed under Section 112 of the Customs Act, 1962. On appeal, the Ld. Commissioner (Appeals) vide the impugned order dated 19/06/2015 has upheld the adjudication order. Hence, the present appeal is before the Tribunal. 3. The Ld. Advocate appeari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bond has been executed by the appellant before the customs authorities at the port of import, for non-achieving the condition of export obligation mentioned therein, the duty foregone on account of the imported goods should be recovered from the appellant only. 5. Heard both sides and examined the case records. 6. Goods imported into India against the Advance Licence are exempted from whole of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 93/2004Cus., dated 10/09/2004 has not been achieved as per the FOB value indicated in the Advance Licence. We find that for nonfulfillment of export obligation, the DGFT has initiated show cause proceedings against the importer of the goods M/s Alstone International. Thus, it is evident that M/s Alstone International and M/s V.L. Estates Pvt. Ltd. were the actual importers of the duty free raw m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zation holder/importers and not against the appellant for confirmation of the adjudged demand. 8. In view of above discussion and analysis, we are of the considered opinion that the adjudged demand confirmed against the appellant cannot be sustained. Accordingly, after setting aside the impugned order, we allow the appeal in favour of the appellant. [Order pronounced in the open court on 08.09.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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