1999 (8) TMI 258

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....for the Respondent. [Order per : V.K. Ashtana, Member (T)]. -  This is an appeal against Order-in-Original No. 56/98, dated 1-4-1998 passed by Commissioner of Customs, Mumbai and the issue concerns alleged mis-utilisation of DEEC scheme under Value Based Advance Licensing System which misuse has been upheld in the order impugned leading to confirmation of Customs duty of Rs. 6,18,487/- ....

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....e consumption. 3. Ld. Advocate submits that the appellants were forced to do this in view of the limited shelf life of the imported raw materials as against paucity of orders for the finished product from foreign buyers. Ld. Advocate further submits that when this position was agitated before the Export Trade Control authorities, they extended the period of export obligation up to 31-10-19....

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....3/92 is not sustainable. Hence, the Tribunal had set aside the duty liability, penalty, etc. and allowed the appeal. Ld. Advocate further submits that in a subsequent Final Order No. 294/98 in their own case, this very Tribunal had relied on the Final Order No. 73/98 supra and had again allowed their appeal with respect to imposition of penalty on the Managing Director in the same matter. Ld. Advo....

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....he Customs duty exemption would still be available. He further prays that in view of this to dis encourage such misuse of this exemption notification, imposition of deterrent penalty should be carefully considered by us. 5. We have considered the rival submissions and records of the case. We note that the allegations as upheld in the Order-in-OriginaI impugned are not with respect to the d....