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TMI Blog2023 (11) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... s under Notification No. 102/2009 dated 11.09.2009. 2.1 Shri S. Ganesh Aravindh, Ld. Advocate appearing for the assessee, would submit at the outset that the assessee had fulfilled the export obligation prescribed under the above Notification and the certificate of the chartered accountant placed at pages 69 and 70 of the appeal memorandum supports their contention; however, the above Notification does not anywhere mandate the production of EODC by the appropriate authority, but it is only as a matter of convenience that such EODC are obtained and filed before the Customs authorities. 2.2 He also argued that upon fulfilment of the export obligation, they had submitted vide application dated 08.08.2014 along with all relevant documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that issuance of EODC is in the hands of the DGFT officers and the appellant cannot be blamed for inaction on the part of the DGFT, for which he relied on the following orders of various Benches of the CESTAT: - i. GLS Film Industries Pvt. Ltd. v. Commissioner of Customs, New Delhi [2015 (315) E.L.T. 475 (Tri. - Del.)] ii. Titagarh Wagons Ltd. v. Commissioner of Customs (Port), Kolkata [2015-TIOL-631-CESTAT-KOL] iii. Organica Aromatics Pvt. Ltd. v. Commissioner of Customs and Service Tax, Bangalore [2017 (9) TMI 1570 - CESTAT, Bangalore] 3. On the other hand, Shri M. Ambe, Ld. Deputy Commissioner, has relied on the findings in the impugned order. He would also invite our attention to the content of the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authority was required under law to consider all such available materials in a pragmatic way, apply mind to the practical aspects and then pass an order and it goes without saying that such order shall be passed keeping in mind the requirements of law as well as the relevant notification like the Notification No. 102/2009 (supra) in the case on hand, apart from the principles of natural justice. It is certainly not for the ADGFT to declare the applicant's liability to Customs duty, rather it was for the Commissioner to decide that. 7.2 Secondly, the letter referred to in the said communication by the ADGFT dated 09.09.2020, for request of EODC on 08.08.2014, copy of which is placed on record, clearly reveals that the same is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen no primary evidence is available for various reasons, then there is no bar to consider other evidences like secondary evidences before concluding the proceedings, by the lower authority. 8. In view of the above discussion, we are of the prima facie view that the appellant should not be taken to task due to a delay caused in the DGFT office to act on their request for redemption of EPCG Licence. The impugned order calls for interference and hence, we set aside the same. We hereby direct the lower authority to await the certificate that may be issued by the authority, namely DGFT, as ruled by co-ordinate Benches of the Tribunal, in the interests of justice. 9. The appeal is disposed of as above. (Order pronounce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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