2018 (10) TMI 413

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.... for the Respondent ORDER Per Rachna Gupta: Present appeal is directed against the order No. 1276/2015 dated 30.9.2015. 2. Relevant facts are that the appellants have imported and cleared the goods under EPCG License No. 0530137601 dated 15.12.2004 at concessional rate of 5% under Notification No. 097/2004-Cus dated 17.9.2004, as amended subject to condition that the license holder sha....

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....order will be passed only upon issuance of EODC or receipt of any order from DGFT in respect of the application for EODC filed by the appellant. Meanwhile order under challenge dated 30.9.2015 in appeal No. CC(A) Cus/1276/2015 was also passed. Being aggrieved, the present appeal has been filed. 3. We have heard Shri Nand Kishore learned advocate appearing for the appellant and Shri Rakesh Kumar....

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....ich was to be issued from DGFT has not been produced by the appellant. Since there was no evidence seeking time extension for such certificate resultantly authorities have committed no error while deciding the show cause notice against the appellant. The order challenged is prayed to be upheld and appeal be dismissed. 6. After hearing both the sides and perusing the record along with the docume....