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2018 (4) TMI 782

ng authority was to determine fulfilment of the export obligation within the statutory period. The fulfilment of the revised export obligation within the extended period is not in question. The adjudicating authority should have limited its findings only to that and should not have traveled beyond the terms of the remand. - Appeal allowed - decided in favor of appellant. - C/225/2009 - A/30397/2018 - Dated:- 21-2-2018 - Mr M V Ravindran, Member (Judicial) and Mr C J Mathew, Member(Technical) Shri B V Kumar, Advocate for the Appellant. Shri M Chandra Bose, Additional Commissioner /AR for the Respondent ORDER [Order per: C J Mathew, Member (Technical)] Appeal arises against order-in-original no. 01/2009-Adjn.-Cus, dated 15th January 2009 .....

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the matter to the original authority with the direction that proceedings may be initiated only upon completion of the extended period of obligation. In the fresh proceedings, the original authority took note of various amendments in the licence, as well as the certification of discharge of export obligation issued by the competent authority, the Director General of Foreign Trade, but discarded its admissibility on the ground that condition in paragraph 6.3(b) of the EXIM Policy 1997-2002, corresponding to condition no. 6 in notification no. 111/95-Cus dated 5th June 1995, had not been complied with and, thus, disentitled them from the privilege of exemption. In doing so, the adjudicating authority placed reliance on the decision of the Tri .....

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y were liable to pay the entire amount of duty foregone on the imports. 5. Having considered the rival submissions and taken note of the circumstances on which the matter was remanded all that remains for determination is the compliance with the terms of the remand order. The Tribunal, while remanding the order, had observed as under: 2. We have heard both sides in the matter. We are of the considered view that the present order has become unsustainable in view of the fact the DGFT has granted extension of the term of the licence upto 18th March 2008. In terms of the present extension letter and the Appellants have already given undertaking in the required format to the DGFT and in view of the present position that stay order requires to be .....

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ng authority has cited the decision of the Tribunal in re Lotus Chocolate Company Limited [2003(155)ELT 613 (T)]. As the said decision of the Tribunal was sent back by Hon ble High Court of Madras for a reference on substantial point of law, reliance cannot be placed on it. In various decisions, as pointed out by Learned Counsel, the competence of customs authorities to decide on the export obligation certificate issued by licensing authority has been rejected. Be that as it may, there is no need to differ with that consistent view which has also been endorsed by Hon ble High Court of Madras. 7. The conditions governing the import by the appellant had been attained substantially and with the restriction of the value of imported goods to tha .....

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