TMI Blog2024 (1) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... gations. Under the notification, the Authorities are empowered to grant extension of time, as can be inferred from the provisions of Clause 4 of the Notification. The application made by the appellant seeking extension of time by two years, was maintainable and should have been granted by the Licensing Authority. As per the documents produced by the appellant, it is found that he had fulfilled the balance Export Obligations vide Shipping Bill No.8467213 dated 19.03.2015 and though it appears that there have been several communications in that regard between the appellant and the DGFT, EODC was finally issued on 16.02.2016. No doubt, that the EODC has been issued after much delay, however, the same was issued prior to the passing of the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommence and Industries, Chandigarh, under which they had imported capital goods viz. SINUMERIX 802 D CNC System with System with Servo Motors Drive for Lathe vide Bill of Entry No.373254 dated 11.07.2006 on concessional rate of duty of 5% under Notification No.97/2004-Customs dated 17.09.2004, as amended, subject to the conditions that the importer fulfils export obligations as prescribed therein. 3. That as per the conditions of the said Notification, the importer was required to fulfil the conditions of the said notification including the condition to produce within 30 days of the expiry of each block year from the date of issue of licence, evidence showing the extent of Export Obligation fulfilled and where export obligation of any pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .04.2015, the appellant informed the Asstt. Director, DGFT that they have fulfilled the balance Export Obligations vide Shipping Bill No.8467213 dated 19.03.2015 from CFS, Ludhiana, whereupon the appellant was advised by the Asstt. Director, DGFT to submit obligation as per ANF - 5B, ANFC along with requisite documents prescribed therein and accordingly, on 24.11.2015, the appellant filed the said application for issuance of EODC. It appears that pursuant to the fulfilment of the said obligation, the office of DGFT called upon the appellant to submit the requisite documents. Finally, vide letter dated 16.02.2016 issued by the Asstt. Director, DGFT, the EODC was issued in respect of the EPCG licence dated 28.04.2006. 5. The show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntative for the Revenue has emphasised that the appellant had violated the conditions of the exemption notification, wherein they were required to produce EODC certificate from the Competent Authority within 30 days i.e. on or before 27.05.2012 from expiry of each block and hence they are liable to pay duty and penalty as imposed by the Adjudicating Authority. Learned Authorised Representative has referred to catena of decisions on the principle that exemption notification has to be construed strictly and in the absence of compliance of Import Obligations, the goods are liable for confiscation and also penalty under the provisions of the Act. In the present case, the EODC has been issued beyond the period of 6 years for 50% Export Obligatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be: Provided that in respect of sick unit referred to in the second proviso to condition (2), extension of overall period of export obligation shall not be allowed. 9. In view of the aforesaid provisions, the application made by the appellant seeking extension of time by two years, was maintainable and should have been granted by the Licensing Authority. As per the documents produced by the appellant, we find that he had fulfilled the balance Export Obligations vide Shipping Bill No.8467213 dated 19.03.2015 and though it appears that there have been several communications in that regard between the appellant and the DGFT, EODC was finally issued on 16.02.2016. No doubt, that the EODC has been issued after much delay, however, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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