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TMI Blog2010 (12) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... - It is settled law that when post-importation’, conditions are violated, the duty demands are valid under the conditional notifications read with Section 12 of the Customs Act, 1962 under which the levy is made - The bonds executed by the appellants themselves also require payment of the duty amounts for violation of the conditions of the notification as well as non-fulfilment of the export obligation. - stay application allowed partly. - C/919-922/2009 - S/359-362/2010-WZB/C-II(CSTB) - Dated:- 3-12-2010 - Dr. Chittaranjan Satapathy, Shri D.N. Panda, JJ. REPRESENTED BY : Shri T. Viswanathan, Advocate, for the Appellant. Shri A.K. Prasad, Jt. CDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat he does not have details of all the shipping documents relating to that particular advance, licence. He also did not have even a statement showing the quantity exported under each advance licence and the details of shipments claimed to have been made. The learned advocate was given further time to prepare a statement, licence-wise with shipment, details so that, on being satisfied, the Bench could consider accepting the learned advocate s; request for remanding the matter to the adjudicating Commissioner for further scrutiny of the statement with the actual Shipping documents. When the hearing was taken up today again, the learned advocate submitted a statement giving details of shipment under 69 advance licences expressing his inabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating Commissioner which has not yet been brought into force. He also states that the factory of the appellants lying closed and they have difficulty in making the pre-deposit. 3. Shri A.K. Prasad, the learned Jt. CDR appearing for the department states that under the relevant Customs notifications, the appellants have availed duty exemption in respect of a large quantity of imported goods against the impugned 106 advance licences and in terms of these conditional exemption notifications and the Exim Policy in force, the appellants were required to not only fulfil the export obligation within the stipulated time in respect of each advance licence, but were required to obtain Export Obligation Discharge Certificate (EODC) from the DGFT aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It was necessary for the appellants to fulfil their export obligation after making duty-free imports and also to obtain the necessary EODC from the Foreign Trade authorities and submit the same to the Customs authorities for discharge of the bonds executed by them and for closure of the assessments initially made under the conditional notifications. Without fulfilling the export obligation and without furnishing the necessary export details and EODC to the Customs authorities, the appellants cannot take a stand that the duty demand is not valid under Section 28 of the Customs Act, 1962, after the learned advocate miserably failed to show proof before us that the necessary export documents are available with the appellants or that the expo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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