2023 (11) TMI 73

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..... Sharma, Assistant Commissioner, Authorised Representative for the Respondent ORDER Brief facts relevant for disposal of this appeal are that the appellant is manufacturer and exporter of polyurethane polyvinyl chloride soles of footwear. During the year 2011, appellant was issued with two Zero Duty EPCG Licences on 19.07.2011 and 03.08.2011 involving foregone customs duty of Rs.15,29,559/-. Ap .....

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..... SHIS scheme and Zero Duty EPCG Scheme by suppressing the information of availment of SHIS Scheme in ANF 5A form at para 4B and, therefore, the customs duty foregone with respect to Zero Duty EPCG Licence should be recovered from the appellant. Therefore, a show cause notice dated 23.02.2016 was issued to the appellant by extending normal period of limitation demanding recovery of customs duty of R .....

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..... t the appellant has not availed and shall not avail the benefit of Status Holder Incentive Scheme in the year of application and such para 4B was not provided for in ANF 5A form for the period prior to 05.06.2012 and the appellant had filed all the ANF 5A before 05.06.2012 and, therefore, since there was no such para 4B in the proforma, appellant had never declared that they were not simultaneousl .....

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..... ferred to by the original authority. She stated that in para E of the said public notice, it has been accepted by the authorities that it was decided in consultation with the Department of Revenue that any erroneous issuance of SHIS and Zero Duty EPCG Licence will be considered bonafide error. Learned counsel for the appellant has submitted that the appellant has complied with all the provisions a .....

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..... ted the contents of the said public notice and dropped the proposals for imposition of penalties. I, therefore, do not find any irregularity on the part of the appellant for Revenue to recover customs duty of Rs.15,29,559/- under extended period of limitation. 5. I, therefore, set aside the impugned order and allow the appeal. ( Order pronounced in the open court on 31.10.2023 )
Case laws, D .....

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