TMI Blog2022 (1) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... forementioned EPCG authorisation, being redemption letter no.05/34/021/00187/AM08 dated 23.10.2019 issued by the office of the Additional Director General of Foreign Trade, New Delhi. The appellant approached the office of the ld. Commissioner (Appeals) by letter dated 2.12.2019, annexing the copy of the Export Obligation Discharge Certificate, but the same could not be considered, as the appeal h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant had imported and cleared capital goods under EPCG Licence No.0530143767 dated 29.05.2007 under Notification No.97/2004-Cus dated 17.09.2004, as amended, at concessional rate of 5% subject to the condition that the Licence Holder shall fulfil the Export Obligation and other conditions prescribed in the said notification, during the validity period of the said licence. 3. As p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to produce such Export Obligation Discharge Certificate (EODC) before the proper officer within the prescribed time limit. Hence a show cause notice dated 23.06.2016 was issued to the appellant. The Adjudicating Authority vide the impugned order, ordered to recover customs duty worth ₹ 8,24,839/- under Section 143(3) of the Customs Act, 1962 by enforcing the bond (signed by the appellant), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant has received redemption letter for the aforementioned EPCG authorisation, being redemption letter no.05/34/021/00187/AM08 dated 23.10.2019 issued by the office of the Additional Director General of Foreign Trade, New Delhi. The appellant approached the office of the ld. Commissioner (Appeals) by letter dated 2.12.2019, annexing the copy of the Export Obligation Discharge Certificate, b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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