TMI Blog2019 (4) TMI 1963X X X X Extracts X X X X X X X X Extracts X X X X ..... also find that the appellant had filed the statement in form Appendix-9B before the Office of the DGFT regarding the foreign exchange earned by it as per the EPCG Scheme. In the said form, the appellant had stated the category of service provided as cargo handling service . On the basis of the documents submitted by the appellant, the Office of DGFT vide redemption letter dated 20.11.2009 had confirmed that the export obligation against the EPCG authorization dated 01.03.2004 has been discharged. Considering the overall facts and circumstances of the case, since the licensing authority had confirmed the fact regarding achievement of the export obligation by the appellant, the benefit of concessional duty in terms of Notification No. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant had imported capital goods namely Kalmar Reach Stacker (4 nos.) under Export Promotion Capital Goods Scheme (EPCG), through Nhava Sheva Port. The subject goods were assessed at concessional rate of duty under Notification No. 55/2003 dated 01.04.2003. The said notification extends the concessional rate of duty, with the condition that the importer should fulfil export obligation on FOB basis valued to eight times the duty saved on the goods imported within a period of eight years from the date of issue of the license. As per the requirement of the said notification, the appellant had executed the requisite bond and also furnished bank guarantee at the time of clearance of the subject goods, binding itself to strictly comply with the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods were installed in the premises of the appellant on 29.04.2004 and by utilizing the same, the export obligation was achieved by the appellant. In this context, he has referred to the redemption letter dated 20.11.2009 issued by the DGFT. The Learned Advocate submitted that since the EPCG license was redeemed by the competent authority i.e. DGFT, the customs authorities cannot deny the benefit of the EPCG provided under the Notification No. 55/2003 dated 01.04.2003. He has relied upon the judgment of Hon ble Supreme Court in the case of Titan Medical System Pvt. Ltd.-2003 (151) ELT 254 (S.C.) to state that once license was issued and not questioned by the licensing authority, the customs department cannot refuse exemption on allegation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l use of condition was violated. 7. On perusal of the case records, we find that the disputed capital goods were installed/commissioned in the premises of the appellant on 29.04.2004, which is evident from the certificate issued by the Chartered Engineers M/s. Joshi Associates, placed at page 36 in the appeal records. Such installation certificate of Chartered Engineers has not been disproved by the department. Further, we also find that the appellant had filed the statement in form Appendix-9B before the Office of the DGFT regarding the foreign exchange earned by it as per the EPCG Scheme. In the said form, the appellant had stated the category of service provided as cargo handling service . On the basis of the documents submitted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Considering the overall facts and circumstances of the case, since the licensing authority had confirmed the fact regarding achievement of the export obligation by the appellant, the benefit of concessional duty in terms of Notification No. 55/2003-Cus., dated 01.04.2003 cannot be denied by the customs department. The law is well settled in the case of Titan Medical System Pvt. Ltd. (supra) that once an advance licence was issued and not questioned by the licensing authority, the Customs authorities cannot refuse exemption on an allegation that there was misrepresentation and that if there was any misrepresentation, it was for the licensing authority to take steps in that behalf. 9. The ratio of judgment of Hon ble Supreme Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
