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Issues:
1. Confirmation of demands on account of non-fulfilment of export obligation 2. Imposition of redemption fine, penalties, and order of confiscation Analysis: 1. The appeal arose from an Order-in-Original confirming demands of Rs. 54,17,778/- due to non-fulfilment of export obligation for 750 KVA DG Sets imported. The Commissioner also ordered confiscation of 4 units of 750 KVA Diesel Engine sets and imposed a redemption fine of Rs. 10 lakhs along with separate penalties. The appellants argued that the export obligation was fulfilled as per orders from Addl. DGFT and JDGFT, which recorded 100% fulfillment. Penalties were imposed for late submission of certificates, which were paid. The impugned order demanded duty on capital goods and Diesel Engine sets, which the appellants contested, stating that the export obligation was met. The Tribunal noted the fulfillment of export obligations and penalties paid, leading to the appeal being allowed with consequential relief. 2. The learned JDR reiterated the Commissioner's views that the demands were valid, despite the orders from JDGFT dropping the demands due to 100% export obligation fulfillment. The Tribunal observed that the Commissioner did not consider the orders from JDGFT accepting the export fulfillment and imposing penalties for late certificate submission. As the export obligation was fulfilled and penalties paid, the Tribunal set aside the impugned order, allowing the appeal with any consequential relief. The judgment highlights the importance of fulfilling export obligations and the impact of penalties for non-compliance on duty demands and confiscation orders.
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