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TMI Blog2019 (10) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... ICE LALIT BATRA, JJ. For The Appellant : Mr. Jagmohan Bansal, Advocate For The Respondents : Mr. Tajender K. Joshi, Advocate ORDER JASWANT SINGH, J . 1 . By this common order Customs Appeals No. 15, 16 and 17 of 2013 are disposed of as all the three appeals arise from common order passed by Customs Excise and Service Tax (Appellate) Tribunal, New Delhi (for short Tribunal ). The Appellant has filed appeals under Section 130 of the Customs Act, 1962 (for short 1962 Act) seeking quashing of order dated 15.1.2013 ( Annexure P-5 ) whereby Tribunal has allowed appeals of the Respondent-department. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and raising demand of customs duty which was saved at the time of import of raw material i.e. acrylic fibre. The Respondent after granting opportunity of hearing passed an Order-in-Original dated 04.07.2005 by which demand of Customs Duty amounting to ₹ 1,57,233/- was confirmed alongwith interest and penalty of ₹ 75,000/- was imposed. The Appellant carried the matter in appeal and First Appellate Authority i.e. Commissioner (A), Chandigarh vide Order-in- Appeal dated 28.04.2006 relying upon judgment of Tribunal in the case of Appellant itself dropped the demand and reduced penalty from ₹ 75,000/- to ₹ 10,000/-. 5 . The Respondent-Department preferred appeals before Tribunal who v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d redemption certificate stands issued by DGFT. 8 . On 21.08.2019, this Court directed Respondent to file affidavit of Commissioner of Customs, Amritsar indicating factual position regarding fulfilment of export obligation of all the licences. 9 . Today in Court, Mr. Tejender k. Joshi, Counsel for the Respondent filed an affidavit dated 24.09.2019 of Commissioner of Customs, Amritsar disclosing that as per report received from DGFT and documents submitted by Appellant, export obligation of all advance licences stand discharged. Appellant has submitted part F in respect of five advance licences and quantity of export details correlates with quantity of material imported. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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