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TMI Blog2017 (5) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... te for the Appellants Shri Yogesh Agarwal, AR for the Respondent ORDER Per V Padmanabhan: The appeal is against the order in appeal No. 247/15 dated 13.5.15. The appellant had imported various inputs under advance license under exemption notification No. 93/2004-Cus dated 10.9.2004 at nil rate of duty subject to the condition that license holder shall fulfill the required export obligation and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, learned advocate appearing for the appellant and Shri Yogesh Agarwal, learned AR appearing for the Revenue. 3. The learned Counsel appearing for the appellant, in the written submissions submitted that the details of the imports made by the appellant as well as a list of export shipping bills in which it is claimed that the goods manufactured using such inputs were exported. She accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods imported in the under the said advance license for violation on the part of the appellant to submit the export documents to the DGFT, who will in turn issue the EODC. 6. The appellant has claimed that they have fulfilled the export obligation and have submitted the list of shipping bills said to cover such exports. They have also clearly admitted that they have by mistake not mentioned advanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity will extend the effective hearing giving the opportunity to the appellant to produce all the relevant documents to establish their case. W also make it clear that the authorities will be at liberty to raise demands of Customs duty against the appellant in case the appellant is not able to satisfy the fulfillment of the export obligation. 8. In view of the above, the impugned order is set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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