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TMI Blog2013 (8) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Jt. DGFT that he had accepted the documents produced by the assessee and concluded that stipulated export obligation had been fulfilled by the applicant within the prescribed time and the license has been utilized properly issued duty free - the stipulated export obligation had been fulfilled within the prescribed time and the license was utilized properly for which it was issued duty free - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad (1st floor), Suit No. 8, Kolkata-71 having IEC Code were issued advance license for CIF values of Rs.1,35,338/- permitting duty free import of goods with obligation to fulfill exports to the tune of FOB value of Rs.1,80,000/-within 12 months from the date of issue of the said advance license. * The appellant did not produce the evidence of fulfillment of export obligation from the licensing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the Commissioner (Appeal) has passed the order ex parte merely as the notice of personal hearing sent to them was returned back. In such a situation, the said notice should have been served by other modes, as has been stated in Section 153 (b) of the Customs Act but the same was not done. He also produced a copy of the order of DGFT into this matter and brought attention to the fact that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dt. 23/02/2006 of the DGFT produced by the Ld. advocate reads as under: As they have submitted xerox copies of documents seems to be genuine and issued by the concerned authority, it appears that they have exported 5 lakhs of Plystyrene Ice Cream Cups containing net weight 2250 kg. of US$ 4500 to M/s. Liverty Drink House (BD) Ltd., 533, Bnayat Bazar, Chittagong-4000, Bangladesh. This eviden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant and concluded that stipulated export obligation has been fulfilled by the applicant within the prescribed time and the license has been utilized properly issued duty free. This position has also been conceded by the Ld. A.R. 6. In these circumstances, we observe that the appellant has fulfilled the export obligation and consequently S the appeal is allowed. S.P. disposed off. (O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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