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TMI Blog2018 (7) TMI 1604X X X X Extracts X X X X X X X X Extracts X X X X ..... ircular No. 21/95-CUS dated 10.3.1995 that the adjudicating authority should proceed in conformity with the clarification issued by the Development Commissioner under Ministry of Commerce. Appeal allowed - decided in favor of appellant. - Customs Appeal No. 484/2009 - FO/76405/2018 - Dated:- 18-5-2018 - Shri P.K.Choudhary, Member (Judicial) and Shri Bijay Kumar, Member (Technical) Shri B.N. Chattopadhyay, Consultant for the Appellant (s) Sri S. Guha, A.C. (A.R.) for the Respondent (s) ORDER Per Shri Bijay Kumar The present appeal has been filed by the appellant against the impugned order. In the impugned order, the Ld. Commissioner has confirmed the demand of ₹ 1,12,02,659/- under Section 28 of the Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rities. Destruction as stated above shall not apply to gold, silver, platinum, diamond, precious and semi-precious stores. 3. In spite of the above clarification, Ld. Adjudicating Authority ignored the aforesaid permission by the DGFT and proceeded to confirm the demand as indicated above. 4. Against this background, we heard the Ld. Counsel on behalf of the appellant as well as the Ld. D.R. 5. The Ld. Consultant appearing on behalf of the appellant submitted that the impugned order passed by the Adjudicating authority is not in conformity with the CBEC circular No. 21/95-CUS dated 10.3.1995 issued under file No. 307/2/91-FTT, wherein the Board has directed the field formation that in case of infraction of the benefit of the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commerce in the matter of Exim policy. 7. Ld. D.R. on the other hand, reiterated the order of the adjudicating authority and held that the same is as per law and required to be upheld. 8. We have considered the submissions made by both sides as well as perused the appeal records. In the impugned order, the Ld. Adjudicating Authority has not considered the decision made by the High Powered Grievance Committee as referred above and proceeded to confirm the demand on account of destruction of old and obsolete machinery imported by the appellant under the EPCG Scheme which was subsequently converted to 100% EOU Scheme. We agree with the submissions made by the Ld. Advocate, after perusing the various case laws cited above and the permissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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