TMI Blog2023 (5) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... f that the appellant have discharged their export obligation in respect of EPCG licence No. 1330001563 dated 14.03.2007. It is further found that the Court below have in a callous manner ignored the written submissions and evidence placed before it, which is highly undesirable and unbecoming of a court. The impugned order is set aside - appeal allowed. - Customs Appeal No.50057 of 2020 (SM) - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14.03.2017 at concessional rate of customs duty of 5%, under Notification No. 97/2004-Cus dated 17.09.2004, as amended, subject to the condition that the appellant fulfils Export Obligation as prescribed, in the said Notification. As per the Notification, the appellant was required to fulfill the conditions to produce and within 30 days of the expiry of each block year from the date of issue of li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal No.HKP/ADC/ACE/59/2017 dated 02.05.2017, ordered to recover customs duty of Rs.9,18,589/- under Section 143(3) of the Customs Act, 1962 by enforcing the bond /Bank Guarantee executed by the appellant and demanded interest on the amount due from the appellant under Section 28 AA of the Act ibid. Redemption fine of Rs. 5,00,000/- was also imposed under Section 125 of the Customs Act, 1962 and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that in view of the fact that now the appellant have discharged their export obligation, hence, the appeal may be allowed and the impugned order may be set aside. 6. Ld. Commissioner (Appeals) vide impugned order-in-appeal dated 15.11.2019, without considering the submissions of the appellant have dismissed the appeal by non-speaking order. 7. Ld. Counsel for the appellant states that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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