2021 (3) TMI 716

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.... the Respondent : Shri Narendrababu P. Byahatti, Superintendent(AR) ORDER The present appeal is directed against the impugned order dt. 15/10/2019 passed by the Commissioner of Customs(Appeals) whereby the Commissioner(Appeals) has rejected the appeal and upheld the Order-in- Appeal. 2. Briefly the facts of the present case are that the appellant had imported 'Mustard Seed Bran Meal' unde....

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....10,73,099/- along with applicable interest for not fulfilling the export obligation as per the conditions of the Customs Notification No.96/2009-Cus and the Bond executed by the appellant. Accordingly, the said duty demand of Rs. 10,73,099/- was confirmed by the adjudicating authority. Aggrieved by the Order-in-Original, the appellant filed the appeal before the Commissioner(Appeals) who rejected ....

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....sued by the JDGFT but without waiting for the same, the adjudicating authority decided the matter and confirmed the demand. He further submitted that the appellant has produced the redemption letter issued by the JDGFT which is on record showing that the appellant has fulfilled the export obligation as required under the advance authorization issued by the JDGFT. He further submitted that after th....

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....JDGFT office within time but the redemption letter was issued by the JDGFT after inordinate delay and in the meantime, show-cause notice was issued and duty foregone was confirmed. Further I find that the appellant has produced the redemption letter on record which shows that the appellant has fulfilled the export obligation required under the advance authorization issued under customs Notificatio....