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TMI Blog2012 (5) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 2009 to exit from the EOU scheme, there is no question of further imposition of duty of Customs on such imported goods subsequently allowed to be re exported. Charge of non fulfillment of export obligation is not established - Decided in favor of assessee. - Ex. Appeal No.699/06 - - - Dated:- 25-4-2012 - SHRI S. K. GAULE, DR. D. M. MISRA, JJ. Shri S. Chakraborty, Asstt. Commr. (A.R.) for the Department Ms. Lopamudra Chowdhury, Authorised Representative for the Respondent (s) Per Shri S. K. Gaule : Heard both sides. The Revenue filed this appeal against the O/O No.20/Commr./Bol/05 dated 30.9.05, whereby the ld. Commissioner had dropped the proceedings by the show-cause notice dated 28.2.2005. 2. Briefly stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o their foreign counterparts. The contention is that the Assistant Development Commissioner vide his letter No.2(1)/C-9/2003/5001 dated 29th September, 2004 has granted them permission to re-export (return) of capital goods components imported on loan basis to the foreign counterpart. The contention is that the jurisdictional Joint Commissioner, Bolpur has allowed them re-export of capital goods imported on loan basis as per Commercial Invoice No.200-1/5 dated 13.12.2003. The contention is that the Department on 16.2.2006 issued a no dues Certificate to them by the jurisdictional Assistant Commissioner vide letter C.No.V (30) 13/CEPL/Tech/DGP-I/2004/706 dated 16.2.2006. 5. We have carefully considered the submissions and perused the rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9/2003/5002dated 29.9.2004 to re export the capital goods which was imported on loan basis, to their foreign jcounter part subject to the compliance with the Customs and Excise guidelines and regulation. The assessee has also confirmed that no foreign currency transaction were involved partially or fully in terms of either payment for aforesaid goods or royalty and commission in the connection of setting up of the Export Oriented Unit, The Assistant General Manager of State Bank of India. Durgapur Branch has also confirmed this vide his letter dated 10.12.2004 that the assessee have neither availed any loan from their branch against of the capital goods components which were imported against bill of entry no187886 dated 15.4.2005 nor remitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons as laid down in Para 6.18(e) of Foreign Trade Policy 2004 2009 to exit from the EOU scheme. Since the goods. imported after availing of the facility under EOU scheme, were subsequently exported after observing procedure as laid down in this respect under the Central Excise and Custom Rules, there is no question of further imposition of duty of Customs on such imported goods subsequently allowed to be re exported. Considering the facts and circumstances of the case the charge of non fulfillment of export obligation is not established. From the above, it is clear that the ld. Commissioner has given clear and cogent findings. The Department could not produce any evidence contrary to the above. In these circumstances, we do not find any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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