2022 (1) TMI 113

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.... Shri Ravi Kapoor, Authorised Representative for the respondent/Department. ORDER The only issue in this appeal is the issue of filing of 'Export Obligation Discharge Certificate' with respect to EPCG Authorisation No.0530143767 dated 29.05.2007. 2. The brief facts are that the appellant had imported and cleared capital goods under EPCG Licence No.0530143767 dated 29.05.2007 under Noti....

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....on the goods but for the said exemption, which bears the same proportion as the unfulfilled portion of the Export obligation bears to the total Export Obligation, together with interest at the rate applicable from the date of clearance of goods. 4. However, the appellant failed to produce such Export Obligation Discharge Certificate (EODC) before the proper officer within the prescribed time li....

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....r (Appeals). 6. As the appellant could not produce the EODC till such date when the order-in-appeal was passed on 14.11.2019, the Commissioner (Appeals) was pleased to dismiss the appeal. 7. Heard the parties. 8. From the perusal of the records, I find that the appellant has received redemption letter for the aforementioned EPCG authorisation, being redemption letter no.05/34/021/00187/AM....