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2018 (2) TMI 959

Concessional rate of duty - N/N. 97/04 dated 17.9.2004 - non-fulfillment of condition of Notification to earn foreign exchange within eight years from the date of issue of license - Held that: - admittedly, in the present case, the appellant has not .....

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ted against the impugned order dated 11.4.2017 passed by the Commissioner (A), who rejected the appeal and upheld the Order-in-Original. 2. Briefly the facts of the case are that the appellant M/s. Indore CNC Pvt. Ltd. imported capital goods under Bi .....

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rs from the date of issue of license, the original authority confirmed the duty amount of ₹ 9,41,061/- with applicable interest vide Order No.76/2016 dated 28.12.2016. Aggrieved by the order passed by the Original Authority confirming the duty, .....

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JDGFT which has failed to issue EODC certificate. He further submitted that export obligation period mentioned in the EPCG Notification is procedural in nature and the Notification benefit should not be denied on the ground of belated submission of i .....

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ided under the said Notification. 6. After considering the submissions of both sides, I find that admittedly, in the present case, the appellant has not been able to furnish the EODC certificate showing the fulfillment of conditions of the Notificati .....

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