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2013 (9) TMI 465 - AT - CustomsDuty demand Interest and Penalty Held that - Order of the Commissioner (Appeals) was set aside - the demands were not sustainable against them - assessee had already furnished the Export Obligation Discharge Certificate and the bond executed by the assessee at the time of obtaining the advance licence had already been discharged by the appropriate authority decided in favour of assessee.
Issues: Duty demand confirmation based on failure to produce Export Obligation Discharge Certificate.
In this case, the appellants appealed against an order confirming duty demand of Rs. 67,58,320/- along with interest and penalty of Rs. 1,00,000/- due to their failure to produce the Export Obligation Discharge Certificate to the adjudicating authority against an advance license. The adjudication authority upheld the demand as the certificate was not produced during adjudication. However, the appellants later submitted the certificate before the Commissioner (Appeals), who still directed them to pay 10% of the confirmed demand. The appellants failed to comply, leading to dismissal of the appeal for non-compliance with Customs Act provisions. The appellants argued that the impugned order was unjust as they had indeed produced the Export Obligation Discharge Certificate before the Commissioner (Appeals), but it was not considered or verified for authenticity. The appellants requested setting aside the order and disposal of the appeal at the current stage. After hearing both sides and waiving the pre-deposit requirement, the tribunal proceeded with final disposal of the appeal. The appellants had presented the Export Obligation Discharge Certificate, and the bond executed at the time of obtaining the advance license had been discharged by the appropriate authority. Consequently, the demands against the appellants were deemed unsustainable. The tribunal set aside the impugned order, allowed the appeal, and provided any consequential relief. The stay application was also resolved accordingly.
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