2009 (8) TMI 902

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....peal by the Department against the order of the Commissioner (Appeals) No. CC(A)/CUS/EXP/D.1/145/08 1698 dated 25-3-08. 2. The respondent imported duty free goods under DEEC Scheme in terms of Advance Licence issued on 25-1-2002 and they were required to fulfil the export obligation by 23-7-03. The respondents in terms of DEEC scheme executed a bond with the bank guarantee undertaking to fulfil....

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....t was required to fulfil export by 23-7-03 in terms of Advance Licence issued on 25-1-2002. It is also on record that the Jt. DGFT issued E.O.D.C. dated 1-9-03 and the same letter was submitted with the department on 5-9-03 as mentioned herein above. Thus it is seen that export obligation fulfilment certificate was issued late by the Jt. DGFT and the documents required to be submitted with the Cus....

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....ks setting aside the order of the Commissioner (Appeals) and restoration of the order of the original authority. 4. I have carefully considered the submissions of the learned SDR and perused the records. The respondents operated under DEEC scheme and had executed the necessary bond for fulfilment of export obligation. The responsibility of monitoring the export obligation has been given to the ....