2011 (4) TMI 254 - AT - Customs

Pre-deposit of Customs duty and Central Excise duty - Raw materials, consumables and spares were imported free of duty in terms of Notification No.13/81-Cus as amended - The demand confirmed by the Commissioner on the ground that as per the report of Director, Software Technology Park of India, the said unit has failed to achieve the stipulated export obligation - Held that - the appellant submits that subsequent to passing of present impugned order, they again approached the Director, Software Technology Park of India, who vide his letter dt.4.6.10, clarified that the said appellant has, in fact, fulfilled their export obligation - He submits that said letter was not placed before Commissioner and as such the matter be remanded for consideration of said report - Hence, set aside the impugned order and remand the matter to Commissioner for fresh adjudication after taking into consideration the letter dt.4.6.10 by Software Technology Park of India - Hence,appeal is allowed by way of remand.

Summary

Issues:
1. Failure to fulfill export obligations leading to demand of Customs and Central Excise duty.
2. Request for remand based on new evidence from Software Technology Park of India.

Analysis:
Issue 1: The appellant, located in Software Technology Park, Gandhinagar, imported goods duty-free under Notification No.13/81-Cus but failed to meet export obligations, resulting in a demand for Customs and Central Excise duty. The Commissioner upheld the demand based on a report from the Director of Software Technology Park. The appellant argued that a subsequent clarification letter from the Director confirmed compliance with export obligations, which was not considered by the Commissioner.

Issue 2: Both the appellant's advocate and the Revenue's representative requested a remand for fresh adjudication considering the new evidence from the Software Technology Park of India. The Tribunal, after setting aside the impugned order, remanded the matter to the Commissioner for reevaluation in light of the letter dated 4.6.10 from the Software Technology Park of India, Gandhinagar.

The appeal was allowed by way of remand, and the stay petition was also disposed of accordingly. The decision was pronounced in court by Mrs. Archana Wadhwa, with both parties consenting to the disposal of the appeal without the pre-deposit of duties.