TMI Blog2018 (9) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... aim/s is/are wrong or illegal. The impugned order cannot sustain - matter remanded back to the file of the adjudicating authority to pass order afresh - The appeal is allowed for statistical purposes, by way of remand. - C/21334/2016-SM - Final Order No. 21348/2018 - Dated:- 14-9-2018 - Shri. P Dinesha, Judicial Member For the Appellant : Shri. Krishnamurthy K For the Respondent : Smt. Kavitha Podwal, Superintendent (AR) ORDER PER: P. DINESHA This is an assessee s appeal. A show-cause notice was issued by the Revenue on 18.11.2013 alleging that the appellant/licensee had imported goods with CIF value of ₹ 32,96,401/- (Rupees Thirty Two Lakhs Ninety Six Thousand Four Hundred and One only) without payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under Advance Licence are to be subsumed in their export obligation under EOU and that they had filed necessary documents in Appendix 14-I-O to the JDGFT on 03.05.2010 which is still pending adjudication; that therefore the action of the adjudicating authority as well as the first appellate authority in ordering confiscation of goods under Section 111(o) of the Customs Act, imposing redemption fine in lieu of confiscation and demanding customs duty and penalty under Section 112(a) of the Customs Act, was not proper. 4. Per contra, learned DR appearing for the Revenue supported the findings of the authorities below and specifically pointed out that the appellant though had executed a bond undertaking to pay the duty exempted along wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... page 56 of the petition). Similarly, in respect of other advance licences the export obligation has been substantially complied with and for the balance the petitioner has offered to pay the proportionate customs duty with interest and application for regularization and issuance of EODC is pending before the DGFT. The fact that the matter is pending before DGFT is not disputed by the respondents. If there is delay in regularization and issuance of EODC by the DGFT, the customs authorities cannot penalise the petitioner by resorting to coercive action. 13. It is not the case of the respondents that the petitioner with a view to defeat the interests of the revenue was trying to dispose of the assets and, therefore, coercive action was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the date of Public Notice for fulfillment of certain conditions. In any case, even by 11-12-2001 they had more than fulfilled the export obligation. While deciding the case, these factors should have been taken into account by the adjudicating authority. It appears that the adjudicating authority has strictly gone by the letter of law and demanded entire duty foregone and further imposed fine and penalties. The Commissioner in his adjudication order has not at all taken into account the exports effected by the appellants after the first extension period, even though the appellants furnished the above information in their reply to the show cause notice. In these circumstances of the case, we feel that it is not fair to take very harsh meas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it is not even the case of the Revenue that the appellant with a view to deviate the interest of the Revenue was trying to dispose of the assets, therefore, coercive action was necessitated. 7. For the above reasons, I am of the considered opinion that the impugned order cannot be sustained and hence I set aside the same. Further I remand the matter back to the file of the adjudicating authority to pass order afresh and also direct the appellant to request the licensing authority to process its request as expeditiously as possible. It is needless to point out that the adjudicating authority while disposing the matter afresh shall consider all such pleadings of the appellant as to justify that its export obligation against the advance l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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