TMI Blog2021 (3) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... he JDGFT office within time but the redemption letter was issued by the JDGFT after inordinate delay and in the meantime, show-cause notice was issued and duty foregone was confirmed - the appellant has produced the redemption letter on record which shows that the appellant has fulfilled the export obligation required under the advance authorization issued under customs Notification No.96/2009-Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .96/2009-Cus dt. 11/09/2009 under Advance Authorisation No.1010058662 dt. 23/07/2014. The total duty foregone was ₹ 10,73,099/-. As per the conditions of the said Notification, the appellant has to discharge export obligation within a period specified by the licensing authority and produce evidence of discharge of the export obligation to the satisfaction of the Assistant Commissioner of Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without appreciating the facts and the evidence on record. He further submitted that the appellant has fulfilled the export obligation within the export obligation period and submitted the relevant documents on 09/05/2017 except one test report from Spices Board to Joint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firming the demand. Learned counsel also submitted the judgment of the Hon ble High Court in his own case wherein the Hon ble High Court has allowed the writ petition of the appellant on the ground that the appellant has complied with the export obligation that was required of him and if there is a delay on the part of the JDGFT to issue the discharge certificate, appellant should not be penalized ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants own case has allowed the writ petition of the appellant on the same ground. In view of the fact that the redemption certificate has already been issued by the JDGFT which is on record showing the fulfillment of the export obligation by the appellant, I hold that the impugned order is not sustainable in law and the same is set aside with consequential relief, if any. (Operative portion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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