9911796707
TMI Blog2025 (3) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... failure on the part of the Appellant to fulfil export obligation after availment of EPCG Scheme Subsequently Appellant had availed the benefit of Amnesty Scheme launched on 01.04.2023 by the Department of Commerce, Government of India and received final duty paid Regularisation Letter issued by the DGFT (Director General of Foreign Trade) on 28.03.2024, after which it has restricted its scope of appeal to the legality of imposition of penalty and levy of fine. 2. Facts of the case would go to reveal that Appellant had imported Coordinate Measuring Machine without payment of import duty under EPCG licence with conditions that it would export certain value of goods to be manufactured with the help of the said imported machine and fulfil ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de on the closer of such appeal and will inform the Appellant and also the concerned RA (Regional Authority) and as because the Scheme does not contemplate payment of any redemption fine or penalty for which such confirmation of fine and penalty, which were to be made when Act or omission had rendered the goods liable for confiscation under Section 111, as provided under Section 112(a) was no more subsisting. He placed his reliance also on several decisions on the issue including the one passed by Chennai Bench of this Tribunal on 17.12.2024 vide Customs Appeal No. 40387 of 2021 in the case of M/s. Makwuds India Private Limited Vs. The Commissioner of Customs, Chennai-IV reported in 2024 (12) TMI 1038 - CESTAT Chennai. He, therefore, prayed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re letter Adjudicating Authority/Appellate Authority will decide on closure of such case/appeal and will inform the same to the Appellant and to the concerned RA." Therefore, I am of the view that appeal pending before this Tribunal is also covered under the scheme. 7. This being the observation of this Bench, it would be worthwhile to go with the findings of this Tribunal passed in the case of M/s. Makwuds India Private Limited, cited supra, relevant para 7 of which would also be relevant for the purpose of determination of this appeal, it reads: "7. In view of the above pleadings of the Ld. Advocate and upon consideration of the requirements of Public Notice No.2 (supra), we find that the Authority being satisfied with the remi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
