2023 (11) TMI 836

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....he said EPCG Authorizations are as given below: - Sl. No. EPCG Licence No. Bond No. Bill of Entry Assessable Value Total Duty Foregone Notification No. 1. 430005957 dated 17.03.2008 200379285 dated 25.03.2008 81863 dated 22.01.2008 9,25,658 1,89,066 97/2004 2. 430001933 dated 14.09.2004 200261456 dated 15.09.2004 684684 dated 16.09.2004 30,40,315 5,31,743 55/2003         684683 dated 16.09.2004 16,11,424 2,81,924 3. 430001934 dated 14.09.2004 200261457 dated 15.09.2004 684684 dated 16.09.2004 28,01,148  4,89,605 55/2003         684683 dated 16.09.2004 6,31,406 1,10,362 ....

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....law, the original authority vide Order-in-Original No. 81888/2021 dated 24.03.2021 confirmed the demand along with interest and imposed penalty. 5. Aggrieved by such order, the appellant is now before the Tribunal. 6. Ld. Counsel Shri B. Satish Sundar appeared and argued on behalf of the appellant. It is submitted that the appellant is a manufacturer of leather products like finished leather, shoe uppers and leather shoes and has been carrying out its business since 1972. They had obtained the EPCG Licences from the office of the JDGFT, Chennai, for import of capital goods availing the benefit of the relevant Customs Notifications; due to certain reasons beyond their control, though they fulfilled the export obligations, they could no....