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TMI Blog2023 (5) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. ORDER Heard the parties. 2. The issue involved in this appeal is whether the impugned order-in-appeal is justified confirming enforcement of bond/bank guarantee for recovery of Rs. 9,18,589/- with further order to confiscate capital goods imported under EPCG Authorization no. 1330001563 dated 14.03.2007, under Section 111(o) with option to redeem the same on payment of fine of Rs.5 lakhs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs of an amount equal to that portion of the duties leviable on the goods, but for the said exemption, which bears the same proportion as the unfulfilled portion of the Export Obligation bears to the total Export Obligation, together with interest at the rate applicable from the date of clearance of goods. However, the appellant failed to produce such Export Obligation Discharge (EODC) befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he time of personal hearing and filed written submissions and also made oral submissions. A copy of the written submissions submitted on 06.11.2019 is placed in the appeal paper book. The said written submissions state that the appellant have been granted Export Obligation Discharge Certificate (EODC) in respect of EPCE Licence No. 1330001563 dated 14.03.2007. A copy of the EODC certificate dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Representative for the respondent/Department has relied on the impugned order. 9. Having considered the rival contentions, I find from the EODC dated 1.2.2019 granted by the Competent Authority is sufficient proof that the appellant have discharged their export obligation in respect of EPCG licence No. 1330001563 dated 14.03.2007. I further find that the Court below have in a callous manner ig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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