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TMI Blog2006 (3) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... s the demands are not sustainable and they are pre-mature, we set aside the impugned order and remand the case to the Commissioner with a direction that he is free to proceed against the appellants subject to the clarification in Circular No. 122/95-Cus, wherein it has been clarified that in matters like non-fulfillment of export obligation, action can be initiated by the Customs Department only in consultation with the Development Commissioner or the Commerce Ministry. The authorities shall follow the procedures as laid down in the Board Circular 1995. The stay application and appeal are allowed on the above terms. X X X X Extracts X X X X X X X X Extracts X X X X ..... issue in their favour. Inasmuch as, the Revenue cannot confirm the demands, when the time limit for fulfilling the export obligation has not yet expired. Sl. No. Case laws Gist/Ratio of decision 1. ABN Granites Ltd. v. CC - 2001 (133) E.L.T. 483 (T) Matter against 100% EOU to be adjudicated only after referring to the Development Commissioner. 2. T. Gayathri Reddy v. CC - 2003 (159) E.L.T. 1034 (T) -do- 3. CC v. Infosys Technologies Limited -2003 (159) E.L.T. 863 (T-Bang.) 100% EOU - Goods deposited in the warehouse can be charged to duty only on expiry of bond period. Before the said expiry, the demand would be premature. 4. LML Ltd. v. CCE - 2002 (142) E.L.T. 273 (S.C.) Duty liability arises only on the removal of goods fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -sustainable in such cases. 10. Suvarna Aqua Farm & Exports Ltd. v. CC - 2005 (190) E.L.T. 284 (T) Depreciation on goods imported duty free, has to be given up to the date of duty payment and not the date of de-bonding. When circumstances for non fulfilment of export obligation beyond the control of the importer, there cannot be penalty, fine and confiscation. 11. Mehsana Dist Co-op. Milk Pvt. Ltd. v. UOI - 2003 (154) E.L.T. 347 (S.C.) Appellate authority should have addressed its mind to the prima facie merits of the appellant's case and upon being satisfied of the same determined the quantum of deposit taking into consideration the financial hardship and other such relevant factors. 3. The learned SDR points out to the Circula ..... X X X X Extracts X X X X X X X X Extracts X X X X
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