2025 (6) TMI 1609

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....ufacturing machinery for paper industry. The petitioner was issued with the EPCG licence dated 31.12.2007. In terms of this licence, the petitioner is entitled for import of specified goods by saving duty on the condition that the petitioner has to produce and export pulp and paper machinery and other machineries to an extent of eight times the value of the duty saved. This condition has to be complied within a period of eight years from the date of issuance of the licence. 3. The petitioner was not able to satisfy the requirement due to various practical difficulties involved in the manufacturing of the machineries. Hence the petitioner decided not to utilize the EPCG licence and they imported machineries on payment of full customs duty....

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....spondent has taken a stand that the petitioner did not submit the documents towards fulfillment of the export obligation after the expiry of the period of export obligation on 31.12.2015. When the proceedings were pending before the second respondent, the petitioner did not even produce the non-utilization certificate from the jurisdictional customs and therefore the second respondent had no other alternative except to impose penalty against the petitioner. The first respondent has taken a further stand that the appeal must be filed within the limitation period and whereas the appeal was filed by the petitioner much beyond the limitation period, after nearly one year and four months. Therefore the appeal was rejected. Hence the respondents ....

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....ficate that was issued by the jurisdictional customs. Unfortunately, this document was not produced before the second respondent before the orders came to be passed by the second respondent. 12. The second respondent has passed the order mainly on the ground that the petitioner did not submit the relevant documents either evidencing fulfillment of the export obligation or produced the non-utilization certificate from the jurisdictional customs. While filing the appeal, the petitioner was in possession of the non-utilization certificate issued by the jurisdictional customs. But, however, the appellate authority has chosen to reject the appeal on the ground that it was filed beyond limitation. 13. On a careful consideration of the submi....