TMI Blog2020 (10) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... s cannot be confirmed on the appellant on the ground of non-fulfilment of the export obligation - However, since the facts regarding achievement of export obligation are required to be examined at the original stage, the matter should be remanded to the original authority for verification of the documentary evidences for a proper satisfaction of the fact that the export obligation in respect of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irmed on the applicant-appellant cannot be sustained on merits. On perusal of the miscellaneous application, we are of the view that the prayer made for early hearing of appeal can be considered in the interest of justice. Hence, the miscellaneous application is allowed. Since the appeal lies in a narrow compass, with the consent of both sides, we have taken up the appeal for hearing and disposal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied the exemption benefit availed by the appellant and ordered for recovery of customs duty amounting to ₹ 88,82,117/- along with interest. The impugned order also confiscated the imported goods under Section 111(o) of the Customs Act, 1962, providing the option to the appellant to redeem the same on payment of redemption fine of ₹ 18,00,000/-. Besides, the impugned order also imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority in the impugned order dated 25.10.2017. 5. Heard both sides and perused the records. 6. We find that for non-fulfilment of export obligation as per the conditions of EPCG licence read with the Customs Notification No.64/2008-C.E., dated 09.05.2008, the proceedings were initiated by the department and the adjudged demands were confirmed on the appellant. Since the appellant submi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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