2002 (11) TMI 504

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....ndran, DR, for the Respondent. [Order per : Jeet Ram Kait, Member (T)]. - Both these appeals involve a common question of law and facts and are taken up for disposal together as per law. 2. The appeals are directed against Order-in-Original No. 65/98, dated 30-3-98 despatched on 24-4-98 by which the learned Commissioner has ordered them to pay a sum of Rs. 5,77,533/- as duty under th....

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....he also invited our attention to the F. No. Plastics/128/AL/AM93/ALSII/Hyd., dated 20-2-92 by which the JDGFT, Hyderabad has written that the export obligation against Advance Licence bearing No. P/L/3286996, dated 8-10-92, DEEC bearing No. 021652, dated 8-10-92 has been discharged in terms of para 126 of the Hand Book (Volume-I) 1992-97. Accordingly, the original Bank Guarantee No. 030/1/93, date....

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....No. 73/98, dated 15-1-98 and had also referred to Tribunal's Final Order Nos. 2589 & 2590/98, dated 10-12-1998. Ld. Counsel has, therefore, submitted that the impugned order is liable to be set aside by allowing their appeal as neither any duty can be demanded nor any goods can be confiscated nor any penalty on the appellant company as well as their Managing Director can be imposed by the Commissi....

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....export obligation though not fulfilled during the period initially allowed yet having been fulfilled within the period extended, duty and penalty etc. are not leviable under Sections 28 and 112 of the Customs Act, 1962. We also notice that in their own case the Commissioner of Customs & Central Excise, Hyderabad-II Commissionerate has already dropped the proceedings vide Order-in-Onginal No. 9/200....