2019 (5) TMI 84

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....dismissing the appeal filed by the appellant-assessee, Annexure A.7 and Annexure A.18 respectively. In the alternative, direction has been sought to the respondent to re-examine the matter afresh after taking into consideration the certificate of discharge of export obligation which has already been obtained by the appellant. Following substantial questions of law have been claimed:- "a) Whether the respondent has passed impugned order in violation of fundamental right under Article 21 of the Constitution of India? b) Whether the respondent has passed impugned order in violation of principles of natural justice? c) Whether impugned order has caused prejudice to the Appellant? d) Whether impugned orders ar....

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....vered under Section 143(3) of the Act alongwith applicable interest thereon, on the amount of duty saved from the date of clearance of imported goods till the date of payment of duty; and penalty under Section 112 of the Act. The respondent fixed the hearing on the show cause notice for 20.01.2017. The assessee vide letter dated 17.1.2017, Annexure A.3, requested the respondent to send the copy of the show cause notice which was supplied to it. The assessee before the respondent submitted that it had already competed the export obligation under the EPCG licence and certificate of discharge of export obligation was pending for certain clarification with the office of the Director General of Foreign Trade and also requested for time to furnis....

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....17, Annexure A.18, dismissed the appeal for want of mandatory pre-deposit. Hence the instant appeal by the appellant-assessee. 3. We have heard learned counsel for the parties. 4. Admittedly, the assessee got licence vide notification dated 17.9.2004 under the EPCG scheme to import capital goods at concessional rate of duty subject to certain conditions. The assessee also submitted bank guarantee as well as bond with the respondent. The licence was granted to the assessee for a period of eight years. Within a period of three years, the assessee fulfilled 98% export obligation but failed to apply for discharge certificate. Thus, the respondent opined that the assessee violated the conditions of the said licence, notification, bond and ....