TaxTMI 
TaxTMI 
2025 (8) TMI 615
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....Appellate Authority has refused the appellant's request to transfer the matter to call book until they received the EODC, and has directed the department to recover the amount by all coercive means legally available. 2. Briefly stated, the facts are that the appellant was issued with an EPCG licence No.0430001490 dated 22.01.2004 by the JDGFT, Chennai for the import of capital goods in terms of Customs Notification No.55/2003 dated 01.04.2003. The appellant had availed the concessional rate of duty on the condition that they would fulfil the export obligation within the stipulated time prescribed by the said notification. The appellant had also executed a bond to this effect undertaking to pay the duty payable on demand along with applic....
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....B statement of export for redemption of EPCG authorisation and revised statement detailing of annual average exports and is awaiting export obligation discharge certificate. The appellant therefore requested requesting the appellate authority to transfer the case to Call book. However, the Appellate Authority has passed the impugned order in appeal without acceding to their request. Aggrieved by the same, the appellant has preferred this appeal and is before this Tribunal. 4. Shri Abraham Jon Samuel, A. Advocate appeared on behalf of the appellant and reiterated the grounds of appeal which contended that the impugned order in appeal is not on merits and has been passed without appreciating that the appellant had in fact completed the exp....
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....ds reflect correspondence by the appellant intimating the Customs Department that they have already filed an application for redemption with the office of the JDGFT, under acknowledgement, the earliest of one such being their letter dated MBDL/ACCTS/2012 dated 04.06.2012 addressed the Customs Department. The appellant has submitted that the non- submission of EODC was for reasons beyond the control of the Appellant. The production of Export Obligation Discharge Certificate (EODC) in terms of EPCG scheme is all the more necessary for the importer to discharge the bond and redeem the bank guarantee executed if any, and to claim benefit under the said Scheme. It stands to reason that it is not in the interest of the appellant to delay the prod....
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....ied by DOR) proportionate to duty saved amount on total unfulfilled EO of the first block", and the similar provisions in previous FTP/HBP 2009-14 and 2004- 09 are strictly followed by Regional Authorities before issuing EODC/redemption/closure letters; and also that cases of condoning/delay in fulfilment of block-wise EO are considered by Regional Authorities only when exporter has obtained relaxation in terms of DGFT's powers under the FTP. The DGFT has also advised its Regional Authorities to ensure that these provisions are strictly followed in respect of all unredeemed EPCG authorization issued during the FTP 2004-09, 2009-14 and 2015-20. 3C. In the light of this, Board has decided that Customs authorities need not replicate t....
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....ade speedier. The exporter should not be asked to routinely produce information that can be sourced from the Customs EDI system. 7. The above aspects should be given publicity through issuing public notice. Standing order should be issued to suitably arrange the work and guide the personnel. The Chief Commissioners are requested to monitor the functioning on a monthly basis and ensure effective implementation." ( emphasis supplied ) 8. It is further noticed that CBEC vide Circular No.16/2017-Cus dated 02-05-2017 issued in F. No.605/85/2016-DBK, on the subject of "Monitoring of export obligation fulfilment under EPCG and Advance Authorization Schemes", has further instructed inter- alia, as under: "3. The matter has been....
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....ion holders for submission of proof of discharge of export obligation. In case where the licence/authorization holder submits proof of their application having been submitted to DGFT, the matter may be kept in abeyance till the same is decided by DGFT. Institutional mechanism set up in terms of Instruction F. No. 609/119/2010-DBK dated 18-1-2011 for regular interaction with RA's of DGFT should be used to pursue such cases. However, in cases where the licence/authorization holder fails to submit proof of their application for EODC/Redemption Certificate, extension/clubbing etc., action for recovery may be initiated by enforcement of Bond/Bank Guarantee. In cases of fraud, outright evasion, etc., field formations shall continue to take necess....