2008 (12) TMI 489

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..... Respondent. [Order per : P. Karthikeyan, Member (T)]. - In the impugned order, the Commissioner (Customs) demanded customs duty of Rs. 23,01,543/- along with applicable interest on part of the inputs imported by the appellants Dr. Reddy s Laboratories Ltd. against each of the eight advance licences for failure to fulfill the conditions of exemption contained in Notification No. 204/92-Cus .....

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..... ad failed to establish that they could still get the discharge certificates from the Licensing Authority in terms of the Public Notices/Circular laying down scheme for regularization of exports towards fulfillment of export obligation. Therefore the Commissioner found that part of the inputs imported against each of the eight advance licences had been disposed of contrary to the provisions of the .....

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..... that the DGFT could not extend the period for fulfilling export obligation after issue of order adjudicating failure to fulfil the export obligation in view of the guidelines contained in the Public Notice No. 6 (RE-99)/1997-2002 against extension of time to fulfil export obligation. The submissions by the Ld. Counsel as regards the three licences are not contested by the Ld. JDR. 4. On a carefu .....

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