2019 (11) TMI 296

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....at the appellant is a unit approved by Government of India vide approval dated 22.12.2004 as Infrastructure Service Provider, having their unit in the Software Technology Park of India, Noida. The Director Software Technology Park of India, vide his letter dated 25 January, 2006 certified that the proposed items for import given in the list annexed to the said letter are required for installation and use by the said unit under Infrastructure Providers Scheme and was covered by the Exemption Notification No.153/93-CUS dated 13.08.1993. It was also observed that the said goods have been authorized by the Inter Ministerial Standing Committee. The List/Performa invoice worth Rs. 1600 crore (sixteen hundred crore) alongwith the details, was anne....

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....ly procured goods, the duty is required to be paid on the same. Inasmuch as the appellants have entered into B17 bond and have undertaken to pay any duty arising in future, proceedings were initiated against them by way of issuance of a show cause notice dated 23.02.2013 raising demand of duty of Rs. 54,91,176/- (fifty four lakhs ninety one thousand one hundred seventy six). The appellant during the proceedings before the adjudicating authority took various pleas contesting the demand on merits as also on limitation. However, the Adjudicating Authority did not find favour with the appellant's pleas and confirmed the demand alongwith confirmation of interest and imposition of penalty of identical amount. Hence the present appeal. 4. Learn....

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.... of the impugned order. 6. Having appreciated the submissions made by both the sides and having carefully examined the various documents, we find that the permission to import the goods in terms of the notification was granted, which permission has not been utilized by the assessee, inasmuch as there is no dispute that no imports were made by the appellant and the entire dispute revolves around the procurement of indigenously made goods, without payment of duty. Admittedly the certificate of the Superintendent has permitted the appellant to procure such duty free goods but such permission was subject to the execution of B17 bond. We have seen B17 bond and on going through the various clauses of the same, we note that the appellant has un....