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TMI Blog2022 (12) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... filment of export obligation, have condoned the delay in achieving the export obligations and have also regularised the shifting of the machinery to the new address. However, such extension remained mere formality or an eye wash, as the appellant did not have any opportunity to manufacture and export pursuant to granting of extension in March, 2018, as the machines were admittedly lying sealed by the Customs Department since 2016. The impugned orders are set aside - appeal allowed. - Customs Appeal No.50802-50803, 50829 and 50889 of 2020 (SM) - FINAL ORDER NOs.51206-51209/ 2022 - Dated:- 15-12-2022 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Written submissions. Shri Gopi Raman, Authorised Representative for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28.11.2011 Dt.25.09.2009 11.09.2009 4. 1330002300 1514/28.10.09 102/2009 -Do- 10.03.2015 Dt.25.09.2009 11.09.2009 3. The machines pursuant to proposed import were installed at the factory at E-46 A, Road L No.1-B. V. K. I. Area, Jaipur. Subsequently, there was an incident of fire in March, 2013 in the factory premises resulting in loss of the whole inventory and the machines were partially damaged. Thereafter, the appellant shifted the machines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted a new installation certificate issued by the Central Excise Department, Vidya Nagar, Jaipur, after reinstallation of the machinery at B-237 A, Road No.6D VKI Area, Jaipur and they were making the regular correspondence with the Department giving their new address. Further, stated that they have informed the DGFT Department regarding the change of address and had also applied for extension of two years for fulfilling the export obligations due to disruption in their business, firstly due to fire accident and secondly, due to shifting of the factory to the new premises. Further, the appellant also prayed for opportunity of personal hearing in the month of October, 2018. However, Joint/Dy. Commissioner passed the adjudication orders vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export orders and their bank account also became NPA. They have incurred heavy losses. They requested for regularizing the shifting of the capital goods at new location and also prayed for extension of the period of export obligation for two years. They have also enclosed their re-installation certificate dated 19.03.2015 issued by the Range Central Excise Authorities. The DGFT issued licence amendment sheet dated 20.03.2018 granting extension for completion of export obligation stating that the period for the first block is extended upto 24.09.2015 and export period is extended upto 24.09.2017. The amount of export obligation was also modified. 8. Before the Commissioner (Appeals), the appellant had urged that the order-in-original is b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lated period of 6 to 8 years from the date of installation, due to disruption of the business due to fire and secondly due to shifting of the factory to the new location. It is further urged that DGFT on finding that there have been genuine difficulty, they were pleased to extend the time of export obligation. However, such extension was a mere formality or an eye wash as the machines were lying under seizure since December, 2016 and no direction was issued by the DGFT to the Customs Department for re-sealing of the machines. It is further urged that the show cause notice was fit to be dropped in view of the extension granted by the DGFT to fulfil the export obligation. The DGFT by granting the extension ipso facto also regularised the shif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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