TaxTMI 
TaxTMI 
2025 (3) TMI 748
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....ess at a concessional rate of duty utilising the benefit of the Export Promotion Capital Goods Scheme (hereinafter referred to as 'the EPCG Scheme'). A condition of the said Scheme, read with the provisions of notification No.64/2008-CUS, was that the petitioner was under an obligation to earn foreign exchange equivalent to US$874,49.5 within eight years of the issue of license/authorisation under the scheme. The petitioner failed to achieve the export obligation. Therefore, proceedings were initiated against the petitioner to recover the duty forgone in the import of capital goods (along with the applicable interest), for confiscation and the imposition of penalty. The proceedings culminated in Ext.P1 order dated 10.02.2022, imposing on th....
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....of Rs.15 lakhs after the entire issue had been settled in terms of the Amnesty Scheme. The petitioner was favoured with Ext.P6 reply where it was informed that the closure of the case under the Amnesty Scheme does not result in waiver of the penalty amount of Rs.15 lakhs, which was imposed on account of the provisions contained in Section 112 (a) of the Act. The petitioner is thus before this Court, seeking the following reliefs:- "(a) To issue a writ of certiorari or any other writ, order or direction, quashing Exhibit P1 Order-in-Original; (b) To issue a writ of certiorari or any other writ, order or direction, quashing Exhibit P4 and Exhibit P6 demands issued by the 3rd respondent; (c) To issue a writ of mandamus or any other wri....
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.... of the petitioner as the officer who issued Ext.P3/who considered the case of the petitioner under Ext.P2 Amnesty Scheme is not a 'proper officer' of Customs. In other words, it is submitted that the settlement of the case under Ext.P2 Amnesty Scheme did not absolve the petitioner from the liability to pay the penalty imposed in terms of Ext.P1 adjudication order. Learned Standing Counsel also submits that in the absence of any material to show that the penalty imposed under Ext.P1 order had also been waived, the Customs authorities had no option but to proceed to recover the amount imposed as a penalty. 6. Having heard the learned counsel appearing for the petitioner and the learned Standing Counsel appearing for the respondents, I am ce....
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.... be as under:- a. In respect of cases which have already been adjudicated (or pending adjudication) and where appeal has not been filed, firms will produce a copy of this closure letter from the concerned RA, to the Adjudicating Authority. b. In case an appeal has been filed then this closure letter will have to be submitted to the Appellate Authority. On submission of such closure letter Adjudicating Authority/Appellate Authority will decide on closure of such case/appeal and will inform the same to the Appellant and to the concerned RA. '' 7. It is clear from Ext.P1 that the sum of Rs. 50,23,802/- represents the entire amount of duty forgone under the EPCG Scheme. Rs. 13,35,689/- represents the interest payable on the said amount.....