2017 (4) TMI 1301

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..... AR, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - After hearing both sides duly represented by Shri R.K. Srivastava, learned advocate appearing for the appellant and Shri Yogesh Agarwal, learned DR appearing for the Revenue, we note that vide its impugned order Commissioner (Customs) have confirmed the demand against the assessee along with interest and imposition of pen .....

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..... osing penal penalties. The said adjudication order dated 19-1-2011 passed by DGFT was appealed against before the higher appellate authority under DGFT and vide order dated 16-7-2012, it stand observed as under : "5. I have gone through the facts of the case available on record, submissions made and letter dated 24-5-2012 from Regional Authority. As the appellants have now submitted all the .....

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..... 2004-Cus., dated 10-9-2004 requires the importer to produce evidence of discharge of export obligation to the satisfaction of the proper officer of the Customs. No doubt, the EODC certificate issued by the DGFT for releasing of the advance license is one of the sufficient evidence, which can be taken into account. However, we note that there is no condition in the notification requiring the produc .....

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