TMI Blog2004 (2) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs without deciding the issues canvassed before it. It is also contended that passing of the order after four months of hearing has seriously prejudiced the case of the petitioners, because, vital documents which go to the root of the matter has not been considered in the impugned order passed by the Tribunal. 4.In the year 1993, the petitioners were granted three Quantity Based Advance Licenses under the Duty Exemption Scheme contained in Chapter VII of the Export-Import Policy for April, 1992 to March, 1997. The said licences carried an obligation to export Stainless Steel Flanges with permission to import duty free stainless steel plates as per value addition prescribed under the input output norms. Under the policy, it was ope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he demand of duty of Rs. 1,17,83,881/- by holding that the conditions set out in Notification No. 204/92-Cus., dated 19-2-92 have been violated by the petitioners. It was held that the duty free goods were sold without fulfilling the export obligation and even the export proceeds have not been realised and, therefore, the entire seized goods are liable for confiscation. The petitioners were given an option to redeem the goods on payment of redemption fine and penalty of Rs. 1 crore against the Company and Rs. 10,00,000/- on Mr. K.L. Dingra, Vice President of the Company were also levied. Challenging the aforesaid order, petitioners filed appeals before CEGAT, Mumbai and by the impugned order dated 22-4-2003 the Tribunal upheld the order-in- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly lost sight of the above materials placed before it, the impugned order is liable to be quashed and set aside. 8.Mr. A.J. Rana, learned Senior Advocate appearing on behalf of the respondents, on the other submitted that in the present case, in view of the clear admission on the part of the Vice President of the petitioners to the effect that the imported goods have been sold in the open market before the export obligations were fulfilled, it was amply clear that the petitioners have violated the conditions of the Exemption Notification No. 204/92 and, therefore, no fault can be found with the order passed by the authorities below. Mr. Rana further submitted that when the petitioners have violated the conditions Nos. VI VII of Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is concerned, it was the contention of the petitioners that in view of the order passed by the Licensing authorities to the effect that the export obligation under the Quantity Based Advance Licence have been complied with by the petitioners and the agreement executed by the petitioners have been redeemed, the order passed by the Commissioner of Customs do not survive. 10.Whether the certificate issued by the Licensing authority in the year 2001 to the effect that the export obligation has been fulfilled by the petitioners would have bearing on the findings given by the Commissioner to the effect that conditions set out in Notification No. 204/92 was an issue raised in the appeal and the same was required to be answered by the Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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