TMI Blog2019 (9) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... e proper if the original Adjudicating Authority considers the claim made by the appellant regarding fulfillment of the export obligation and decide the matter afresh. Matter remanded for denovo adjudicating for taking into account the claims of export obligation fulfillment made by the appellant - appeal allowed by way of remand. - Customs Appeal No. 50956 of 2019 - FINAL ORDER NO. 50918/2019 - Dated:- 18-7-2019 - HON BLE SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) AND HON BLE SHRI C.L. MAHAR, MEMBER (TECHNICAL) Shri Sanjeev Kumar, C.A. for the appellant. Shri Sunil Kumar, Authorized Representative (DR) for the Respondent. ORDER C.L. MAHAR :- T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /DES-III/CLA/1213062 dated 21 June 2016 have also issued a show cause notice to the appellant whereunder the appellant have been asked to show cause as to why the export obligation which was to be completed by 9 July 2014 have not been fulfilled by the appellant and, therefore, the necessary legal provisions under foreign trade policy as well as the Customs Act should not be initiated against them. 4. As mentioned in above paras, accordingly the Commissioner of Customs have gone ahead with the confirmation and recovery of the customs duty. The learned Chartered Accountant appearing on behalf of the appellant have produced before us a redemption letter in respect of advance licence No. 0510309107 dated 23 November 2011 and 051 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led the export obligation with regard to the advance authorization dated 10 January 2013 and, therefore, there is no cause for demanding customs duty against the duty free imports effected by them under the above-mentioned advance authorization. We find that it will be proper if the original Adjudicating Authority considers the claim made by the appellant regarding fulfillment of the export obligation and decide the matter afresh. We, therefore, set aside the order-in-original and send back the matter for denovo adjudicating for taking into account the claims of export obligation fulfillment made by the appellant. The original Adjudicating Authority will decide the matter within a period of two months from the date of receipt of this order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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