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Issues involved: Interpretation of Customs Notification amendments and their impact on duty demand, necessity of fresh order considering the amendments.
The judgment by the Appellate Tribunal CESTAT, New Delhi, involved a case where the appeal was directed against an Order-in-Appeal dated 15-7-2004. It was observed during the hearing that the relevant Customs Notification under which the demand was made had been amended under Notification No. 29/2004-Cus dated 28-1-2004. The impugned order had been passed without considering these amendments, which covered Notification No. 28/97, 29/97, etc., in force at the time of granting the EPCG license and the period for fulfilling the export obligation. The Tribunal noted the significance of these amendments, especially regarding the effective date of the substituted legal provisions from the time of issue of the notifications. In light of this legal position, the Tribunal decided that the case should be remitted to the original authority for passing a fresh order after taking into account the amendments of January 2004. Consequently, the impugned orders were set aside, and the case was remitted to the Commissioner (Appeals). Given the age of the dispute and the substantial duty demand involved, the Tribunal further directed that the case should be taken up promptly for fresh adjudication and disposed of within three months of the receipt of the order copy. The respondent was instructed to appear before the Commissioner at a specified date and time for further proceedings to be scheduled. The judgment emphasized the importance of considering the relevant Customs Notification amendments in such cases and ensuring that the legal provisions are correctly applied in determining duty demands and obligations.
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