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2015 (9) TMI 919 - AT - CustomsCondonation of delay - Non-production of Export Obligation Discharge Certificates rom DGFT for showing the utilization of the materials imported under the DEEC Scheme and used for the export purposes - Held that - By appreciating above conduct of the appellant and by appreciating the fact that there could be some bona fide belief on the part of the assessee that inasmuch as EODCs stand issued and stand filed with the Revenue and that being the only dispute, no further action is required to be taken by them, we are of the view that the late filing of the appeal is not with any mala fide or does not reflect any intentional lapse on the part of the assessee. We accordingly condone the delay subject to the appellant depositing a cost of ₹ 10,000 - Delay condoned conditionally.
Issues: Delay in filing appeal, non-production of Export Obligation Discharge Certificates (EODCs)
Delay in filing appeal: The judgment dealt with a delay of 155 days in filing an appeal against an impugned order. The appellant received the order on 02/05/2014 but filed the appeal on 13/02/2015. The learned counsel argued that the delay was due to the non-production of Export Obligation Discharge Certificates (EODCs) from DGFT. The appellant had applied for the EODCs, requested the Revenue authorities to keep the proceedings in abeyance, and challenged the order before the Commissioner(Appeals). The delay was condoned by the Tribunal based on the appellant's conduct and the belief that no further action was required once the EODCs were issued and presented to the Customs. The Tribunal imposed a cost of Rs. 10,000 to be deposited within four weeks to condone the delay. Non-production of Export Obligation Discharge Certificates (EODCs): The issue revolved around the non-production of EODCs from DGFT to demonstrate the utilization of materials imported under the DEEC Scheme for export purposes. The show-cause notice was issued in 2006, and the appellant had applied for EODCs, keeping the proceedings in abeyance. Despite the delay in adjudication until 2013, the order was passed by the Revenue authorities. The appellant contended that they received the EODCs subsequently and presented them to Customs, believing that no further action was needed. The Tribunal acknowledged the appellant's belief and condoned the delay in filing the appeal, emphasizing that the late filing was not due to any intentional lapse or malafide on the part of the assessee. In conclusion, the judgment by the Appellate Tribunal CESTAT Bengaluru addressed the issues of delay in filing the appeal and the non-production of Export Obligation Discharge Certificates (EODCs). The delay of 155 days was condoned by the Tribunal, considering the appellant's conduct and belief that no further action was required once the EODCs were obtained and presented to Customs. The Tribunal imposed a cost of Rs. 10,000 to be deposited within four weeks. The case highlighted the importance of timely filing of appeals and the significance of fulfilling obligations such as producing necessary certificates for compliance under relevant schemes.
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