2024 (7) TMI 1120

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....rn and imported twelve consignments of fresh apples as per table hereinbelow : Sl. No. BE no. Date 01 5227886 17.4.2014 02 5304572 25.04.2024 03 5376779 2.5.2014 04 5581643 23.5.2014 05 5443126 10.5.2014 06 5513930 16.5.2014 07 5549303 20.5.2014 08. 5539588 19.5.2014 09 5672125 2.6.2014 10 5736848 7.6.2014 11 5776271 11.6.2014 12 5820939 16.6.2014 3. Import duty on the aforesaid consignments of fresh apples was paid by way of scrips issued under the Focused Market Scheme (FMS), Focused Product Scheme (FPS) and Vishesh Krishi & Gram Udyog Yojna (VKGUY) by DGFT (Refer Chapter 3 of the Foreign Trade Policy, 2009-2014). The transferrable duty credit scrips were purchased by the appellant from the open mar....

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....t of Rs.19,29,784/- accrued thereon during the period 2014 to March 2015. 5. Subsequently the appellants were issued a show cause notice for confiscation of goods imported and invocation of penalty amongst others. 6. We have heard Shri S.C. Ratho, Ld.Consultant for the appellant and Shri S.Debnath, Ld.Authorized Representative for the department and have perused the case records. 7. We find that there is nothing on record to suggest any culpability on the part of the appellant for having debited the duty through scrips. It is common knowledge that such duty payment debits are required to be endorsed by the officers concerned. We therefore find no justification for issuance of the show cause notice to the appellant under section 28(4) of ....