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TMI Blog2007 (1) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (J)]. The appellants had imported capital goods under EPCG licence dated 29-6-1995 and cleared the goods at concessional rate under Customs Notification No. 110/95. Later on, the department, on enquiries, found that the importer had not duly discharged their export obligation under EPCG scheme year-wise. The minimum year-wise requirement of such exports under the Notification was as fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the dispute, the original authority confirmed the demand of duty with interest at the rate of 24% p.a. thereon. It was also ordered that, in the event of non-payment of duty with interest within one month, the bank guarantee executed by the noticee at the time of clearance of the goods would be enforced against them for recovery of the dues. Against this decision of the Deputy Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the party had fulfilled their export obligation before 31-3-1999, they should be deemed to have fulfilled their export obligation under the licence. In the said letter, JDGFT also requested the Commissioner to "redeem the case" without imposing penalties. On the strength of these documents, learned Counsel prays for setting aside the impugned order and allowing this appeal. 2. Learned SDR reite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Learned Commissioner (Appeals) did not accept the JDGFT s discharge certificate saying that it was against the provisions of the Customs Notification. We do not think that the original authority or the appellate authority could have refused to accept the discharge certificate which was issued by JDGFT in the light of the public notice issued by the Central Government. 4. In the result, the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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