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TMI Blog2007 (7) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... IFR - appellants claim to have discharged export obligation under the EPCG licence and to have already obtained the requisite certificate from the DGFT, it is for the Commissioner to consider this claim and take appropriate decision - C/669/2000/MAS - 853/2007 - Dated:- 10-7-2007 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Smt. Sridevi, Advocate, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms Act. This notice also proposed confiscation of the machinery under Section 111(o) of the Act. A penalty was also proposed on the importer under Section 112(a) of the Act. The noticee contested the proposals by submitting that the show-cause notice, issued before expiry of the validity period of the licence, was premature. They also submitted that they had not been able to fulfil export obligat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discharge of export obligation. We have heard ld. JDR also. 3. Now that the appellants claim to have discharged export obligation under the EPCG licence and to have already obtained the requisite certificate from the DGFT, it is for the Commissioner to consider this claim and take appropriate decision. Therefore, the impugned order is set aside and the appeal is allowed by way of remand with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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