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2015 (2) TMI 461 - AT - CustomsFailure to discharge the export obligation enumerated in notification No 28/97 - Held that - As per the Export and Import Policy, the licensing authority is authorised to extend the period to fulfilment of conditions for a certain period. It is seen from the order of the Commissioner (Appeals) that the appellant admitted that they have exported the goods worth of only ₹ 50.68 lacs, which is not more than 5% as per licence. We find that the applicant failed to fulfil export obligations. The appellant in their appeal contended that they have fulfilled the export obligation partly. Even though, there was a short fall of fulfilment of the export obligation. It appears that this fact was not placed before the lower authorities. - Decided against the assessee.
Issues:
1. Non-appearance of the appellant leading to dismissal of appeal for non-prosecution by the Tribunal. 2. Restoration of the appeal by the Hon'ble Gujarat High Court. 3. Failure to fulfill export obligation against EPCG Licence. 4. Confirmation of demand of duty by the authorities. 5. Interpretation of conditions under Notification No 28/97-CUS. 6. Appeal contention of partial fulfillment of export obligation. 7. Rejection of the appeal by the Tribunal. Issue 1: Non-appearance of the appellant leading to dismissal of appeal for non-prosecution by the Tribunal. The appellant repeatedly failed to appear for hearings, leading to the dismissal of the appeal for non-prosecution by the Tribunal on multiple occasions. The Tribunal, through various orders, highlighted the appellant's consistent requests for adjournment, ultimately resulting in the dismissal of the appeal. Issue 2: Restoration of the appeal by the Hon'ble Gujarat High Court. The Hon'ble Gujarat High Court intervened and set aside the Tribunal's orders, restoring the appeal before the Tribunal upon payment of costs. This intervention allowed the appeal to be taken up for hearing, providing the appellant with another opportunity to present their case. Issue 3: Failure to fulfill export obligation against EPCG Licence. The case involved the appellant's failure to discharge the export obligation related to imported machines for manufacturing Slide Fasteners against an EPCG Licence. Show cause notices were issued due to the appellant's inability to meet the export obligation, leading to demands for duty payment and enforcement of Bank Guarantee. Issue 4: Confirmation of demand of duty by the authorities. Both the adjudicating authority and the Commissioner (Appeals) confirmed the demand of duty against the appellant for failing to fulfill the export obligation as per the conditions of the EPCG Licence. The Revenue's Authorized Representative reiterated these findings during the proceedings. Issue 5: Interpretation of conditions under Notification No 28/97-CUS. The Tribunal examined the relevant conditions of Notification No 28/97-CUS, emphasizing the requirements related to the EPCG Scheme, including the obligation to fulfill export targets within specified timeframes and the consequences of non-compliance, such as duty payment and interest charges. Issue 6: Appeal contention of partial fulfillment of export obligation. The appellant argued that they had partially fulfilled the export obligation, but it was revealed that the exports were significantly below the required threshold as per the EPCG Licence conditions. The Tribunal noted that the appellant failed to present this information adequately before the lower authorities. Issue 7: Rejection of the appeal by the Tribunal. After considering the arguments presented, including the appellant's contentions and the Revenue's submissions, the Tribunal found no grounds to interfere with the Commissioner (Appeals)'s order. Consequently, the Tribunal rejected the appeal filed by the appellant, upholding the decision regarding the demand of duty and non-fulfillment of export obligations. This comprehensive analysis of the legal judgment outlines the key issues, proceedings, and decisions made by the authorities involved in the case.
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