2021 (3) TMI 716

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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' under six Bills of Entry without payment of cus....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 the appeal. Hence the present appeal. 3. H....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ame, 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 the submission of the redemption certificate issu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 Notification No.96/2009-Customs dt. 11/09/2009. Further I find....