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Jotindra Steel & Tubes Limited Versus CC, New Delhi

2017 (10) TMI 472 - CESTAT NEW DELHI

Advance License Scheme - import of Aluminum Coil, Adhesive Film, Protective Film and LDPE/GDPE Granules - fulfillment of export obligation - Held that: - Goods imported into India against the Advance Licence are exempted from whole of the duty of Customs leviable thereon, subject to the condition that the importer at the time of clearance of the imported goods, executes a bond with the proper officer of Customs, binding itself to pay, on demand, an amount equal to the duty leviable, but for the .....

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04 specifies the condition that the importer has to execute the bond, binding himself to pay the duty on account of imported goods, in the eventuality, the export obligation has not been achieved - proceedings can only be initiated against the importer of the goods, who has executed the bond before the customs authorities. In the present case, the appellant and M/s V.L. Estates Pvt. Ltd. have jointly executed the bond for availing the duty exemption under Advance Licence Scheme. - The appel .....

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hri Govind Dixit, 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 and LDPE/GDPE Granules. The said licence provides the condition of achievement of export obligat .....

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confirmation of duty demand. The matter was adjudicated vide order dated 05.03.2014, wherein the Deputy Commissioner of Customs has confirmed the duty demand of ₹ 2,35,00,000/- along with interest for nonfulfillment of the export obligation with regard to the resultant product name by, Aluminum composite panels. Besides, penalty of ₹ 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 .....

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goods, duty demand for non-fulfillment of the export obligation should be confirmed against those co-authorization holders and not on the appellant, who is the merchant exporter of the goods manufactured by the above named importer manufacturers. 4. On the other hand, the Ld. DR appearing for the respondent reiterated the findings recorded in the impugned order. He further submitted that since the requisite bond has been executed by the appellant before the customs authorities at the port of im .....

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self to pay, on demand, an amount equal to the duty leviable, but for the exemption contained therein, on the imported materials. 7. On perusal of the advance licence dated 23/11/2006, we find that the same was issued in favour of the appellant with the endorsement of the name of V.L. Estates Pvt. Ltd. as the supporting manufacturer. Subsequently, the said licence was amended on 25/01/2007 and 04/01/2008, incorporating the names of M/s V.L. Estates Pvt. Ltd. and Alstone International as the co-a .....

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