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TMI Blog2023 (6) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... e Customs Authorities can initiate proceedings against such assessee. Moreover, it is not the case of the Revenue that there is violation of any of the conditions of notification No. 93/2004-Cus dated 10.09.2004. After going through the impugned order, no illegality, much less perversity has been found therein warranting interference by this Court. The impugned order has been passed after appreciating the evidence in the right perspective. No substantial question of law arises for consideration. Appeal dismissed. - CUSAP No.5 of 2019 (O&M) - - - Dated:- 24-5-2023 - HON'BLE MS. JUSTICE RITU BAHRI AND HON'BLE MRS. JUSTICE MANISHA BATRA Present: For the Appellant : Mr. T.K. Joshi, Senior Standing Counsel with Mr. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the department that 50 MT of Cocoa Paste imported had been damaged in transit and the quantity lost stood written off and reduced from the material import record. The respondent purchased lost quantity of Coco Butter from the open market and exported the same for fulfillment of export obligation. While exporting locally procured Coco Butter, no benefit of rebate or duty draw back was claimed by the appellant. The said advance license was redeemed in terms of Para 4.26 of the HBP and the redemption letter dated 24.06.2011 along with no bond certificate was issued to the respondent. Pursuant to that the respondent requested the Deputy Commissioner of Customs, Ludhiana to cancel the bond. A show cause notice was issued to the respondent t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Titan Industries Limited vs. Additional Commissioner of Customs, Chennai, 2003 (158) ELT 437 (Mad.), Titan Medical Systems Pvt. Limited vs. CC, New Delhi, 2003 (151) ELT 254, Autolite (India) Limited vs. Union of India, 2003 (157) ELT 13 (Bom.) and FNS Agro Food Limited vs. CC (Prev.), Delhi, 2016 (337) ELT 31. The Tribunal, after hearing learned counsel for the parties and going through the appeal, held that 50 MT of Coco Butter was lost during transit from the port to the factory and this information was given to the department. But, the lost quantity had been replaced by the respondent by purchasing the Cocoa Paste from the local market to fulfill its export obligation. The respondent-assessee did not claim any rebate or draw b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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