TaxTMI 
TaxTMI 
2010 (12) TMI 301
X X X X Extracts X X X X
X X X X Extracts X X X X
....0-10 but the matter was not reached and was adjourned to yesterday. During the course of hearing yesterday, Mr. T. Viswanathan, the learned advocate stated that the impugned order has been passed demanding duty for non-fulfillment of export obligation. He stated that though the details of the export in respect of 69 advance licences were submitted before the adjudicating Commissioner, he has not taken the same into consideration and has passed the impugned order. On a query from the Bench, he further stated that he has the details of exports made against all the 106 advance licences relating to these appeals and hence the matter requires to be remanded back to the Commissioner after setting aside the impugned order. He has no answer as to w....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ke a. statement to that effect while asking for remand of the case giving an impression that all the documents are available and if the matter is reminded to the adjudicating Commissioner he can verify and satisfy himself that exports have been made against the licences as required. On a query from the Bench, the learned advocate stated that in respect of the 37 advance licences for which he has no export details the duty foregone is to the tune of Rs. 15.97 crores. 2. In view of the above, the Bench suggested to the learned counsel that the amount of Rs. 15.97 crores is payable by the appellants in the absence of any export details against the related 37 advance licences and hence the same should be pre-deposited by the appellants. A....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ained by the appellants and produced before the Customs authorities. Further, for non-fulfilment of the export obligation, the appellants have been penalized by the Foreign Trade authorities, as is evident from the Annexure B to the impugned adjudication order. The appellants are not having the necessary shipping documents to prove their claim that they have fulfilled the export obligation, apart from the fact that they have not obtained any EODC from the Foreign Trade authorities. He states that mention of Section 143A of the Customs Act, 1962 is a mistake but the obligation of the appellants to discharge the duty concession availed by them in the event of non-fulfilment of export obligation is inbuilt in the Customs notification itself an....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ications read with Section 12 of the Customs Act, 1962 under which the levy is made. The bonds executed by the appellants themselves also require payment of the duty amounts for violation of the conditions of the notification as well as non-fulfilment of the export obligation. If no such obligation to pay the duty flows from the legal provision, then why would anybody import goods in the normal course and pay the duty and not take recourse to import under the advance licence scheme only. 5. We are not satisfied that the appellants have made out a case for total waiver of the pre-deposit much less a case for remand of the matter to the adjudicating Commissioner at this stage. As rightly pointed out by the learned Jt. CDR, the appellant....