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2019 (7) TMI 513 - AT - CustomsExtension of export obligation period - Import of machinery under EPCG Scheme - learned Adjudicating authority issued the order-in-original without considering the extension of export obligation period which was permitted by the DGFT - pre-deposit in terms of Section 129-E of the Customs Act duly made - HELD THAT - The issue needs to be re-considered by the Commissioner (Appeals), especially, in view of extension of export obligation period granted to the appellant by the Competent Authority that is DGFT - appeal allowed by way of remand.
Issues:
Appeal against Order-in-Appeal dated 28.9.2019 - Extension of Export obligation period (EOP) under EPCG Scheme - Consideration of extension by the Adjudicating authority - Rejection of appeal by Commissioner (Appeals) for want of pre-deposit under Section 129E of the Customs Act - Appeal for setting aside the impugned order and re-consideration of the issue by Commissioner (Appeals). Analysis: The case involves an appeal against the Order-in-Appeal dated 28.9.2019 concerning the extension of the Export obligation period (EOP) under the EPCG Scheme. The appellant imported machinery under the scheme but faced delays in installation within the stipulated period. The appellant sought an extension of the EOP from the DGFT, which was granted for a further two years from 22.7.2015. However, the Adjudicating authority issued an order-in-original without considering this extension. The appellant's appeal before the Commissioner (Appeals) was rejected due to non-compliance with the pre-deposit requirement under Section 129E of the Customs Act. Upon hearing the parties and reviewing the case record, the Tribunal found that the issue required re-consideration by the Commissioner (Appeals), particularly in light of the extension granted by the DGFT. Consequently, the Tribunal set aside the impugned order and allowed the appeal by way of remand. The Commissioner (Appeals) was directed to reassess the entire issue and issue an appropriate order within three months from the receipt of the Tribunal's order. In conclusion, the Tribunal's decision focused on the necessity for the Commissioner (Appeals) to reconsider the matter in light of the extension of the export obligation period granted by the DGFT. The Tribunal's directive for a fresh consideration and timely resolution of the issue aimed to ensure a fair and comprehensive review of the case, taking into account all relevant circumstances and legal provisions.
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