2024 (12) TMI 301

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.... the event of bonafide defaults, the benefit of Notification No.46/2013-Cus dated 26.09.2013 read with P.N.No.22(RE-2013)/2009-2014 can be granted. After the impugned order was passed by the Settlement Commission, the petitioner filed an application to recall the impugned order and sent several representations to the Settlement Commission praying for recalling the order to give the petitioner the benefit of Notification No.46/2013-Cus dated 26.09.2013 read with P.N.No.22 ( RE-2013/2009-2014. 4. Though the petitioner has sent several representations along with a miscellaneous application to recall the impugned final order dated 25.08.2015, the Additional Commissioner attached to the Settlement Commission informed the petitioner that the order passed by the Settlement Commissioner under Section 127(J) of the Customs Act, 1962 is conclusive and cannot be re-opened by the Settlement Commission. Whether such orders are conclusive of inconclusive or final or whether they can be recalled can be decided only by the Settlement Commission. 5. Since no orders have been passed by the Settlement Commission in response to the applications filed by the petitioner to recall the impugned order,....

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.... DGFT for permitting M/s BNT and the exports made thereof by them to be considered as third party exports. On 7.10.2011 they had approached EPCG Committee, New Delhi for (i) condonation of export obligation (ii) extension of export obligation period from the date of expiry of original licence by two years (iii) acceptance of third party export towards discharge of export obligation. MOC vide File No.04/21/21/014/AM03 dated 06.02.2012 had clarified that as per Para 9.28 of Foreign Trade Policy is not applicable in this case under the definition of Group Company. All this was previous to the issuance of the PN 22 (RE- 2013)/2009-2014 dated the 12th August, 2013. The applicant firm only after the SIIB investigation vide letter dated 15.03.2012 addressed to the Deputy Commissioner of Customs, SIIB, Custom House, Chennai, inter-alia, expressed their decision to exit out of the EPCG obligation and to regularise their default of non- fulfillment of export obligations. Thus, to conclude, it is seen that while they had all along approached DGFT/MOC for inclusion of M/s BNT for third party exports and on 7.10.2011 they had approached EPCG Committee, New Delhi for condonation and extension of....

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....ar dated 09.10.2013 is not applicable in the instant case... (Emphasis supplied) " Thus, in view of the preceding discussions this Bench finds no reason to differ from the Findings of the earlier Bench in the Final Order mentioned supra. 7.13 Thus, the Bench concludes that the Applicant is liable to pay Rs. 1,12,98,488/- towards interest liability. As an amount of Rs. 70,60,790/- stands paid towards interest, as confirmed by the Revenue, the Applicant is to pay further an interest liability of Rs. 42,37,698/-. 7.14 The Bench further notes that the Hon'ble High Court has sought to review the interest liability alone and the Jurisdictional Commissioner has quantified the interest component and the only issue open right now before the Settlement Commission is the quantification of interest. Taking into consideration the Order of the Hon'ble High Court, the Settlement Commission is inclined to quantify the interest payable as Rs. 1,12,98,488/-. The Applicant has paid an amount of Rs. 70,60,790/- as confirmed by the Revenue. The Applicant is directed to pay the balance amount of Rs. 42,37,698/- towards interest liability. In all other aspects, viz., fine and penalty (on th....

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....the petitioner to import the capital goods under the Foreign Trade Policy r/w relevant Notification No.49/2000-Cus dated 27.04.2000 on payment of concessional duty. The petitioner appears to have paid the duty foregone at the time of imported goods for a sum of Rs. 48,58,231/- and has further interest of Rs. 70,60,790/- on account of defaults committed for discharging the Export Obligation undertaken. 6. The learned counsel for the respondent would however submit that as per records that are available before this Court only a sum of Rs. 89,00,000/- has been paid by the petitioner. 7. A reading of the impugned order indicates that the petitioner had indeed paid a sum of Rs. 48,58,231/- being the duty foregone at the time of import of the capital goods under EPCG and later a further sum of Rs. 70,60,790/- towards interest. The net balance payable was thus reduced Rs. 42,37,698/- ( Rs. 1,12,98,488/- _ Rs. 70,60,790/-) from Rs. 1,12,98,488/- vide order dated 03.09.2013. 8. The specific case of the petitioner is that Notification No.49/2000-Cus dated 27.04.2000 under which the Bills of Entries were filed on strength of the EPCG Licence issued by the Regional Authority, namely, the As....

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....ion drawing a reference under para 4.28 and 5.14 of the Hand Book of Procedure to the relevant Foreign Trade Policy as in force. 13. I have considered the arguments advanced by the learned counsel for the petitioner and the learned counsel for the respondents. I have also perused the Public Notice No.22(RE-2013)/2009-2014 and Notification No.46/2013-Customs dated 26.09.2013 amended Notification No.49/202000-Cus. dated 27.04.2000 in so far as goods imported under the EPCG Scheme under the Foreign Trade Policy and para No.4.28 and 5.14 of the Hand Book of Procedure of Commerce Ministry issued for the relevant Foreign Trade Policy as in force during the dispute. 14. Relevant portion of the Notification No.49-2000-Cus. dated 27.04.2000, reads as under :- "4. The importer shall, if he fails to discharge a minimum of 25% of the export obligation prescribed for any particular block of two years for two consecutive block, be liable to pay forthwith the whole of the duties of customs leviable on the goods imported but for the exemption contained in this notification together with interest at the rate of 24% per annum from the date of clearance of the goods". 15. The said Notification w....