2018 (2) TMI 959

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..... een able to furnish the EODC certificate showing the fulfillment of conditions of the Notification. In view of the non-submission of EODC certificate, appellant is not entitled to the benefit of N/N. 97/2004 - appeal dismissed - decided against appellant. - C/20918/2017-SM - 23317 / 2017 - Dated:- 29-12-2017 - SHRI S.S GARG, JUDICIAL MEMBER Mr. R MANOHARAN, Advocate Mr. Ramkumar, Advocat .....

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..... on to earn foreign exchange amounting to USD 161195.42 within eight years from the date of issue of license, the original authority confirmed the duty amount of ₹ 9,41,061/- with applicable interest vide Order No.76/2016 dated 28.12.2016. Aggrieved by the order passed by the Original Authority confirming the duty, the appellant filed appeal before the Commissioner (A), who also rejected the .....

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..... d the impugned order and submitted that till date the appellant has not been able to submit the EODC from the licensing authority. He further submitted that the appellant have failed to comply with the terms and conditions of Notification No.97/2004 dated 17.9.2004 which casts an obligation on the importer to earn applicable foreign exchange within the stipulated period as provided under the said .....

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