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TMI Blog2019 (8) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... le concession/exemption could have been made extended to the import by the assessing officer. From the records, we find that such an elimination has not been carried out despite which the adjudicating authority has proceeded on the assumption of lack of eligibility for exemption under notification no. 21/2002-Cus dated 1st March 2002 along with notification no. 6/2002-C.Ex dated 1st March 2002. It also appears that the absence of debit of the entire duty saved in the licence issued under the export promotion capital goods scheme was held to suffice for recovery of differential duty - The impugned order reasons that the amended licence was not produced before the assessing officer with deliberate intent to evade liability. That conclusion, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal no. 13/2013/CAC/ CC(E)/YG/GR.VII dated 30th January 2013 of Commissioner of Customs (Export), Mumbai and pertain to the import of two harbour mobile cranes vide bill of entry no. 520818.09.12.2004. The primary allegations against the importer which were upheld are that the duty of ₹ 4,42,56,732/- foregone on these cranes had not been debited in the licence issued under the export promotion capital goods scheme of the Foreign Trade Policy and that the permissible debit was limited to ₹ 60,59,395/-. The impugned order has noticed that the appellant-importer had initially sought exemption under notification no. 21/2002-Cus dated 1st March 2002 (serial no. 231) and 6/2002-CEx dated 1st March 2002 (serial no. 196A) as wel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 114AA of Customs Act,1962 on the four other appellants. 4. We have heard Learned Counsel and Learned Authorised Representative at length. 5. As the two exemptions which were cited in the bill of entry are mutually exclusive, only the eligible concession/exemption could have been made extended to the import by the assessing officer. From the records, we find that such an elimination has not been carried out despite which the adjudicating authority has proceeded on the assumption of lack of eligibility for exemption under notification no. 21/2002-Cus dated 1st March 2002 along with notification no. 6/2002-C.Ex dated 1st March 2002. It also appears that the absence of debit of the entire duty saved in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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