2019 (9) TMI 537

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....- for the appellant. Shri Sunil Kumar, Authorized Representative (DR) - for the Respondent. ORDER C.L. MAHAR :- The present appeal has been filed by the appellant against the order-in-original No. 22/COMM./SVS/ICD/PPG/2019 dated 18 January 2019 whereunder the customs duty amounting to Rs. 50,04,083/- has been confirmed for recovery under Section 143 (3) readwith Section 142of the Custo....

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....d advance authorization within 18 months from the date 10 January 2013. It has been the contention of the department that export period of the advance authorization expired on 9 July 2014 and the appellant have failed to produce the evidence of fulfillment of the export obligation. 3. It is also the matter of record that Joint Director, DGFT, New Delhi under file No. 05/27/40/0341/AM-13/DES-III....

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.... by office of the Additional Director of General of Foreign Trade, Ministry of Commerce and Industry from file No. 05/27/040/00285/AM12/ DESHI/CLA/05/27/40/000341/AM13 whereunder it has been certified that the export obligation has been made in full by the appellant with regard to the advance authorization No. 0510342972 which is the subject matter of the present appeal. On perusal of the above re....

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....sued a show cause notice to the appellant for the same reason i.e. non-fulfillment of the export obligation vide their show cause notice dated 21 June 2016. We feel that the claim of the appellant that they have fulfilled the export obligation with regard to the advance authorization dated 10 January 2013 and, therefore, there is no cause for demanding customs duty against the duty free imports ef....