TaxTMI 
TaxTMI 
2017 (7) TMI 587
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.... completed the export obligation when they procured the DEEC licences from the Govt of India. 3. The relevant facts are appellants procured four advance licenses for import of Low Ash Metallurgical Coke on which the department had foregone duty liability on the undertaking given by the appellant to DGFT authorities that they will comply with the condition of export obligation as per licenses. Noticing that even after expiry of export obligation period, appellant could not submit the Export Obligation Discharge Certificate (EODC), show-cause Notice No.23/2003 was issued to the appellant demanding differential customs duty and also seeking to impose penalties and for confiscation of the goods. The appellants contested the show-cause notice o....
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.... the said appeal was disposed of by the Apex Court in August 2015 wherein the Apex Court allowed the appeal of the appellant on the following issues. "i) There will be no demand of interest in the facts and circumstances of the case. i) No penalty can be imposed ii) Anti-dumping -duty cannot be more than what was ordered in the order-in-original 20/2004 dated 4.11.2004 iii) Special additional duty should be calculated when including the amount of anti-dumping duty in the value." It is his further submission that in the Final Order dated 18.08.2005, the tribunal had directed the adjudicating authority to grant prorata benefit for the exports made subject to poof of partial fulfilment of export obligation and this finding was not challen....
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....nd appeal allowed to the extent contested by them in this appeal. 5. Learned DR on the other hand submits that in order to get the relief from non-payment of the customs duty, the appellant should have discharged the entire export obligation, In the absence of any such fulfilment of export obligation, it has to be held that the appellant defaulted in the demands due to Govt of India. As regards the export obligation in respect of advance licenses produced it is his submission that the wordings of Notification and the points executed by the appellant would clearly indicate that they are required to fulfil the export obligation in full to get the relief from non-payment of customs duty. He would submit that partial fulfilment of the export o....
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.... portion of the export obligation by allowing proportionate reduction." It can be seen from the above, that the bench had directed the adjudicating authority to allow the appellants to produce necessary proof regarding partial exports made by them and to charge only differential duty and interest from them in respect of unfulfilled portion of export obligation by allowing proportionate reduction. On the face of such clear-cut directions from the Tribunal which remain unchallenged by the Revenue in the Apex Court. The adjudicating authority has totally erred in coming to a conclusion that appellant had not produced any evidence that they had made out a case for unfulfilled portion of export obligation. It is surprising to note that the adju....