9911796707
TMI Blog2019 (1) TMI 1449X X X X Extracts X X X X X X X X Extracts X X X X ..... the penalties - Further, the ADGFT has taken care of the interest of the revenue and initiating of proceedings by the customs department is not warranted in this case. Further, demanding the duty foregone and also imposing the penalties by the customs department in spite of the fact that for the same offence, the ADGFT has already passed the order dated 7.11.2016 amounts to double jeopardy which is not permissible in law. The impugned order demanding duty and also imposing penalty for non-fulfillment of export obligation amounts to double jeopardy and not legally sustainable - appeal allowed - decided in favor of appellant. - C/20513/2018-SM - Final Order No. 20112/2019 - Dated:- 29-1-2019 - SHRI S.S GARG, JUDICIAL MEMBER Mr. G. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wise fulfillment of export obligation in the form of Export Obligation Discharge Certificate (EODC) issued by JDGFT, Bangalore. It appeared that the appellant had contravened the conditions laid down in the Notification No.97/2004 dated 17.9.2004. The Additional Commissioner of Customs, ICD, Bangalore passed Order-in-Original confiscating the goods and imposed a fine of ₹ 3,25,000/- in lieu of confiscation under Section 125 of the Customs Act, 1962. He also confirmed the customs duty amount of ₹ 16,27,644/- along with appropriate interest and also imposed penalty of ₹ 1,60,000/- under Section 112(a) of the Customs Act, 1962. Aggrieved by the said order, appellant filed appeal before the Commissioner (A) and the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsequent imposition of penalty once again on the appellant amounts to double jeopardy which is not permissible under law. 5. On the other hand, the learned AR defended the impugned order and submitted that the order passed by the ADGFT dated 7.11.2016 has been passed under EXIM Policy for violation and not fulfilling export obligation whereas under the Customs Act the department has every right to proceed against the appellant for not fulfilling the export obligation. 6. After considering the submissions of both the parties and perusal of the material on record, I find that the appellant was allowed to import capital goods at concessional rate of duty with a condition to export under EXIM policy with certain conditions. It is a fact t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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