TMI Blog2018 (3) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... side - appeal dismissed - decided against Revenue. - C/248/2011 - A/43370/2017 - Dated:- 22-12-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri P. Anbuchelvan, Supdt. (AR) - for the Appellant Shri R. Mansoor Ilahi, Advocate - for the Respondent ORDER Per: Bench Brief facts of the case are that the respondents fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of duty, show cause notice was issued to confiscate the mis-declared goods and for imposing penalty. After due process of law, the original authority ordered for reclassification, confirmation of duty with interest, confiscated the goods imposing redemption fine and also imposed penalties. Aggrieved, the respondent filed appeal before Commissioner (Appeals). Vide the order impugned herein, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of India - 2011 (267) ELT 49 (Bom.), the Hon ble High Court has held that such permission given by the DGFT to include the description of the impugned goods also in the license is well within the powers of DGFT. The Hon ble High Court held that the order of the Larger Bench of the Tribunal is not correct in holding that licensing authorities are not empowered to amend license retrospectively ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... procedure and that the amendments carried out by the DGFT cannot be the subject matter of scrutiny and challenged by the customs authorities. In the present case, the licensing authority has held that the petitioner has fulfilled the export obligation under the 10% EPCG licence, by exporting goods 6 times the CIF value of the capital goods imported and accordingly export obligation discharge certi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No. 29/97 is also quashed and set aside. 7. From the impugned order, it is seen that the Commissioner (Appeals) has followed the decision in Bhilwara Spinners Ltd. (supra) to set aside the demand. We do not find any reason to take a different view. The impugned order calls for no interference and the appeal filed by Revenue is dismissed. (Operative portion of the order was pronoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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