2017 (8) TMI 203

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....pellant Shri Ahibaran, Addl. Commissioner (AR) for the respondent ORDER Per : C J Mathew The issue for resolution in these appeals lies within the narrow compass of whether an advance license holder, who having fulfilled the prescribed export obligation and transfers the license, can be held to be liable for recovery of the duty foregone on imports effected by the transferee for allege....

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....ges this order before us. Revenue is in appeal against the failure on the part of the adjudicating authority to confiscate the imported goods. 3. Briefly stated, M/s Ring Gears India Ltd was issued with advance licence no. PL/2147691 dated 17th August 1994 under the Duty Exemption Entitlement Certificate (DEEC) scheme of the Foreign Trade Policy for import of non-alloy steel rounds/billets/ rol....

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.... material used in the manufacture of export goods. The demand and penalty are reconfirmed in the order impugned before us. We have heard Learned Authorised Representative and, as M/s Ring Gears India Ltd was unrepresented, have perused their appeal. 5. The scheme of duty free import as quid pro quo for fulfilment of export obligation is implemented through notification no. 203/92-Cus which perm....

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....ion supra. On this ground alone the impugned order is not tenable. Furthermore, the impugned order has failed to substantiate the allegation of availment of credit. Such availment was in the realm of the possible had the inputs been sourced from a manufacturer; even that fundamental evidence of such procurement has not been brought on record. Hence, the alleged breach of condition of import appear....