2015 (12) TMI 533 - AT - Customs

Restoration of appeal - Appeal dismissed for non compliance of pre deposit order - Held that - Allegation against the appellants is that they have not fulfilled the export obligation and EODC has not been produced by them. It is the appellant s contention that they have now obtained EODC / Redemption against EPCG Authorisation from the Ministry of Commerce and Industry, which stands produced before us today. The said certificate is required to be examined by the lower adjudicating authority for which purpose we set aside the impugned order and remand the matter to the original adjudicating authority for undertaking the verification and decide the matter accordingly - Appeal disposed of.

Summary

Issues involved: Application for restoration of appeal, non-compliance of Stay Order, challenge before High Court, Review Petition, disposal of appeal without pre-deposit, fulfillment of export obligation, production of EODC, remand to original adjudicating authority.

1. Application for restoration of appeal and non-compliance of Stay Order:
The judgment pertains to an application for restoration of an appeal that was dismissed due to non-compliance with a Stay Order directing the appellant to deposit a specific amount. The High Court directed the appellant to deposit the amount by a certain date. Subsequently, the High Court, considering that the appellant obtained EODC against EPCG Authorization, directed the Tribunal to dispose of the appeal without insisting on any pre-deposit. Consequently, the order of dismissal was recalled, and the appeal was restored to its original number.

2. Fulfillment of export obligation and production of EODC:
The central issue in the appeal was the allegation that the appellant did not fulfill the export obligation and failed to produce the EODC. The appellant argued that they had obtained EODC against EPCG Authorization from the Ministry of Commerce and Industry, which was presented during the proceedings. The Tribunal determined that the EODC needed to be examined by the lower adjudicating authority. Therefore, the impugned order was set aside, and the matter was remanded to the original adjudicating authority for verification based on the EODC provided by the appellant.

This comprehensive analysis covers the key aspects of the judgment, including the restoration of the appeal, compliance with the Stay Order, and the verification of EODC for export obligations.