9911796707
TMI Blog2011 (12) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... ree equal monthly installments. - CUSAA 50/2011 - - - Dated:- 12-12-2011 - MR. JUSTICE SANJIV KHANNA, MR. JUSTICE R.V. EASWAR, JJ. For Appellant : Mr. Praveen Agrawal, Adv. For Respondent : Ms. Sonia Sharma, Adv. SANJIV KHANNA,J: (ORAL) 1. The present appeal under Section 130 of the Customs Act, 1962 impugns order dated 19.9.2011 passed by the Customs, Excise and Service Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntions raised by the appellant but are not inclined to entertain and accept the said pleas. The appellant had imported 144.163 MTs of brass scrap in 1998, almost 12 years back. He did not pay any import duty on the said scrap as he had furnished an undertaking that he would fulfill obligation of export of 134.105 MTs in form of builder hardware. As per the notification, the appellant was required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of the requisite quantity. Thus, the aforesaid facts and the shortfall in export has been established. 6. The export obligation, as per the license expired on 5.11.2000. Thus the customs duty, interest etc. have remained unpaid for last 11 years. The Tribunal has directed upon the appellant to deposit the balance amount of customs duty which was payable on the un-exported quantum of the brass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requirement of value addition is an additional requirement and not the primary condition or an alternative condition. The primary condition as per the Commissioner of Customs is the requirement to fulfill the quantity requirement i.e. in MTs. The appellant has not produced before us the notification under which the duty free import was made and has not tried to establish and show that the value a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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