2023 (11) TMI 226

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....0005998 dated 31.03.2008 and 0430002391 dated 28.02.2005 from JDGFT / ADGFT, Chennai and imported capital goods valued at Rs.4,78,75,862/- involving Customs duty of Rs.85,27,491/- by availing the benefit of Customs Notifications Nos. 97/2004 dated 17.09.2004, 102/2009 dated 11.09.2009 and 55/2003 dated 24.07.2003 by registering the said EPCG Authorizations with the Customs. 1.2 It appears that the appellant had filed various Bills-of-Entry, as could be seen from the Table under paragraph 1 of the impugned order, under the said EPCG Licences. The appellant-importer had executed a bond for Rs.1,11,25,474/- with an undertaking that they would fulfil the Export Obligation as prescribed in the above said Notifications for the said EPCG Authoriz....

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....documents had been submitted to the DGFT in December 2020, but however, no reply had been received by the appellant. 3.2 Subsequently, vide mail dated 22.02.2021, the appellant appears to have inter alia intimated the Department that they had been pursuing with the JDGFT, Chennai to speed up the process and requested for grant of 60 days' time to obtain the EODC, while enclosing a copy of the acknowledgement issued by the ADGFT. 4. The adjudicating authority, having considered the explanations offered by the appellant, however, proceeded to pass the Order-in-Original No. 81664/2021 dated 23.03.2021 wherein he has confirmed the proposals in the Show Cause Notice in respect of EPCG Licences No. 0430005349 dated 11.09.2007, No. 0430009614 da....