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TMI Blog2014 (1) TMI 1211X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Notification requires the manufacturer to export such goods within six months from the date of which they were cleared for export from the factory of the production or the warehouse, etc. This condition does not provide for filing of original documents within any time limit. This is not to mean that no time limit is fixed would permit a party to produce such documents at any time howsoever late. In the present case, such documents were seized by the Customs Authority. Therefore, the petitioners could not produce the same before the adjudicating authority and the higher authority, till the documents were released in June-2012 as noted above. Therefore, no fault can be attached on the petitioners. Before the Appellate as well as Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export and further proposing to enforce the letter of undertaking submitted by the petitioners for recovery of duties of Rs. 2,59,592/- not paid on the goods in question. The petitioners opposed the show cause notice. The Assistant Commissioner however, passed his Order-in-Original dated 26-3-2009 and confirmed the duty demand of Rs. 2,59,592/- with interest and matching penalty. 4. Against such order, the petitioners preferred an appeal. The appeal was however, dismissed by an order dated 6-9-2010. In such appeal order however, the penalty was reduced to Rs. 50,000/-. 5. The petitioners filed revision application before the Government of India. Such revision application was dismissed by the impugned order dated 20-6-2012. Hence, the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ference. 8. Counsel for the petitioners further submitted that such documents have now been released by the Customs Authorities under an Order-in-Original dated 16-1-2013. In the said order, adjudicating authority also provided as under :- The Export Promotion copies of the Shipping Bill No. 5588062, dated 13-9-2007, shall be issued, after the forceful entry of the date of Let Export Order, only after payment of all the above dues, along with the interest, if any . 9. On the basis of such developments, counsel for the petitioners submitted that the sole objection of the respondents can now be removed by production of the document, if the petitioners are granted an opportunity. 10. Learned Counsel Shri Oza for the department has op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld permit a party to produce such documents at any time howsoever late. In the present case, such documents were seized by the Customs Authority. Therefore, the petitioners could not produce the same before the adjudicating authority and the higher authority, till the documents were released in June-2012 as noted above. Therefore, no fault can be attached on the petitioners. Before the Appellate as well as Revisional Authorities also the petitioners had taken a stand that such documents are in the custody of the Customs Officer and therefore, could be produced. 13. Under the circumstances, Order-in-Original dated 26-3-2009, the appellate order dated 6-9-2010 and review order dated 20-6-2012 are set aside. The proceedings are placed back ..... X X X X Extracts X X X X X X X X Extracts X X X X
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