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TMI Blog2017 (1) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... xported most of the goods but they are not in a position to substantiate the same on account of loss of file pertaining to the license in question - the appellant have already admitted their duty liability and interest and in the absence of any malafide intention of the assessee and by extending the benefit of doubt to them I set aside the penalty imposed upon them - appeal allowed - decided in fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstallation certificate within 30 days of expiry of the Export obligation period of the said license which was expired on 11.05.2011, a SCN No. VIII/ICD/6/EPCG/TKD/128/13/17199 dated 26.03.2013 was issued to the appellant for recovery of duty amounting to ₹ 36,66,000/- alongwith interest @18% and penalty under Section 112(b)(ii) of the Customs Act, 1962 for contravention of the Exim Policy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant had imported certain goods under EPCG license number 0530134156 dated 12.05.2003. I also find that the appellant failed to produce the EODC within the time of 30 days of expiry of the said license which expired on 11.05.2011. Further, from the documents placed before me I observed from the B/E No. 158196 dt. 06.06.2003 that the duty saved amount was ₹ 87,597/-. The appellant had deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he lower authorities under section 112(b)(ii) of the Customs Act 1962. 5. Elaborating on her submission she pleads that though they have actually exported the goods worth CIF value of ₹ 20.62 lakhs approx. but the EODC could not be placed before the lower authorities on account of loss of the file pertaining to licenses in question. As such they have agreed to pay the duty foregone in whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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