TaxTMI 
TaxTMI 
2025 (10) TMI 828
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....Order in Original No. 3272/ 2013 dated 7-01-2014, passed by the adjudicating authority demanding the duty with interest for failure of the appellant to submit proof of fulfilment of pro rata export obligation as well as failure to submit export obligation discharge certificate. 2. The relevant facts are that the appellant is a holder of EPCG license number 0430001106 dated 20-05-2003. The appellant has imported capital goods availing the EPCG scheme without payment of duty under Notification No. 55/2003-Cus dated 01-04- 2003. The appellant, at the time of importing the goods, had executed the relevant LUT bond and bank guarantee. The goods under EPCG scheme were imported by filing bill of entry number 4041 dated 24-06-2003. The appellant....
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....It was held that if the appellant fulfilled the conditions laid down, they can directly approach the original authority to rectify the issue and not by filing appeal. Holding thus, the appellate authority rejected the appeal and upheld the order of the adjudicating authority. Aggrieved and dissatisfied, the appellant having preferred this appeal, is now before this Tribunal. 4. Shri. S Murugappan, Advocate, appeared for the appellant and submitted that as the appellant could not complete the pro rata exports during the first block, based on the relaxation permitted in the import policy, they paid a composition fee for block extension. He would submit that, later, within the extended period, they completed partial exports and then after p....
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....eferred the appeal. 8. When the assessee exercises his statutory right of preferring an appeal before an appellate authority, such an assessee cannot be faulted for preferring an appeal, since the appeal is being preferred with the expectation that a quasi-judicial Authority tasked with the attendant responsibility to act fairly and impartially, would do so. Suffice to say, instead of extending the relief sought or at the bare minimum, remitting the matter for denovo consideration, the approach of the Appellate Authority in rejecting the appeal has resulted in protracting the litigation to the detriment of the assessee-an approach that was injudicious to say the least. 9. We find that the AD, DGFT vide the duty paid regularization let....
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....of customs (along with applicable interest as notified 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 dec....