9911796707
TMI Blog2023 (11) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, the allegation of suppression in the show cause notice is not proved. The Public Notice dated 08.09.2016 is also gone through. Further, the original authority has accepted the contents of the said public notice and dropped the proposals for imposition of penalties. There are no irregularity on the part of the appellant for Revenue to recover customs duty of Rs.15,29,559/- under extended period of limitation. The impugned order set aside - appeal allowed. - HON BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Ms. Rinki Arora, Advocate, for the Appellant Shri Deepak Sharma, Assistant Commissioner, Authorised Representative for the Respondent ORDER Brief facts relevant for disposal of this appeal are that the appellant is manufacturer a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est, the original authority confirmed the demand and taken Public Notice No. 30/2015-20 dated 08.09.2016 issued by Directorate General of Foreign Trade into consideration wherein at Para E there was a suggestion not to take penal action and did not impose penalty. Appellant preferred appeal before learned Commissioner (Appeals). Learned Commissioner (Appeals) upheld the order passed by the original authority. Aggrieved by the said order, appellant is before this Tribunal. 2. Learned counsel for the appellant has submitted that the provisions of para 5.1(f) of Foreign Trade Policy stated in the show cause notice are as on 05.06.2012 and as on 05.06.2012, para 4B of ANF 5A was added which contained a declaration that the appellant has not ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has submitted that the appellant has complied with all the provisions as they existed during the material time and there was no malafide on the part of the appellant. Therefore, the allegation of suppression in the show cause notice is not sustainable. 3. Learned AR has supported the impugned order. 4. I have carefully gone through the record of the case and submissions made. The first and foremost thing I find is that the duty foregone into Zero Duty EPCG Licences was demanded through the show cause notice. Both the licences were issued before 05.06.2012. I find that before 05.06.2012, there was no requirement of giving an undertaking under para 4B of ANF 5A form. Therefore, I hold that the allegation of suppression in the show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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