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Issues:
- Confiscation of imported machinery for non-fulfillment of export obligation - Redemption fine and penalty imposed - Discrepancy in export performance figures - Arguments regarding completion of export obligation - Consideration of evidence by the Tribunal Confiscation of Imported Machinery: The appeal was against an order confiscating a Schlofrost Auto Cone Winder imported under a specific bill of entry due to non-fulfillment of export obligation as per a customs notification. The Commissioner allowed redemption on payment of a fine and imposed a penalty under the Customs Act, 1962. Redemption Fine and Penalty Imposed: The Commissioner ordered redemption of the confiscated machinery on payment of a fine of Rs. 25 lakhs and imposed a penalty of Rs. 10 lakhs on the importer under relevant sections of the Customs Act. Discrepancy in Export Performance Figures: The Revenue pointed out discrepancies in export performance figures, highlighting a shortfall in the average export performance for specific years. The difference in export performance figures was emphasized, excluding exports made through a merchant exporter. Arguments Regarding Completion of Export Obligation: The appellant's representatives submitted evidence to challenge the Commissioner's findings, including certificates from the Textile Commissioner's office and the Foreign Trade Development Officer confirming the completion of export obligations. They argued that the export obligation had been fulfilled and even exceeded based on the evidence presented. Consideration of Evidence by the Tribunal: After considering the submissions from both parties, the Tribunal found that the appellant had fulfilled the export obligation. The Tribunal referenced letters from the Textile Commissioner and the Foreign Trade Development Officer as evidence of meeting the export obligation requirements. Consequently, the Tribunal set aside the impugned order and allowed the appeal with any consequential relief as per the law.
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