9911796707
TMI Blog2023 (11) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... nt may be entitled to, in law, consequent to the production of EODC. Appeal disposed off. - HON BLE MR. P. DINESHA, MEMBER (JUDICIAL) And HON BLE MR. M. AJIT KUMAR, MEMBER (TECHNICAL) Shri Sethu Prabakaran R., Advocate for the Appellant Shri R. Rajaraman, Assistant Commissioner for the Respondent ORDER Order : [Per Hon ble Mr. P. Dinesha] Brief facts, as could be gathered from the Order-in-Original, are that the appellant had obtained EPCG Authorization No. 0430005349 dated 11.09.2007, No. 0430009614 dated 02.03.2011, No. 0430005998 dated 31.03.2008 and 0430002391 dated 28.02.2005 from JDGFT / ADGFT, Chennai and imported capital goods valued at Rs.4,78,75,862/- involving Customs duty of Rs.85,27,491/- by availing the benefit of Customs No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ODC for EPCG Licence No. 0430002391 dated 28.02.2005 had been obtained, but was missing; that the concerned staff dealing with the matter had abruptly resigned from the job, subsequently they had located the documents and filed the same with the DGFT, for which they had also attached acknowledgement. It also appears that during personal hearing, the appellant has stated that for Licence No. 0430002391 dated 28.02.2005, redemption letter was granted and that for the Licences No. 0430005349, No. 0430009614 and No. 0430005998, documents had been submitted to the DGFT in December 2020, but however, no reply had been received by the appellant. 3.2 Subsequently, vide mail dated 22.02.2021, the appellant appears to have inter alia intimated the De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, but there was no reply from the authority in respect of the same. The appellant has received redemption letters dated 14.09.2007, 15.12.2021, 05.01.2022 and 05.01.2022 in respect of EPCG Licence No. 0430002391 dated 28.02.2005, EPCG Licence No. 0430009614 dated 02.03.2011, EPCG Licence No. 0430005349 dated 11.09.2007 and EPCG Licence No. 0430005998 dated 31.03.2008 respectively, copies of which have been placed on record. The appellant had requested the Revenue to await the issuance of EODC, but the adjudicating authority has passed the impugned order confirming the demands. 8. Per contra, the Ld. Assistant Commissioner defended the order of the lower authority, but however, since the importer has obtained EODC, the same is required to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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