2026 (5) TMI 528

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....e Appellant : Shri Vishwanath. K, Advocate For the Respondent : Shri Vikalp Jain, Superintendent (AR) ORDER PER: D.M. MISRA : This is an appeal filed by the appellant against the Orderin-Appeal No.36/2023 dated 10.03.2023 passed by the Commissioner of Customs (Appeals), Bangalore. 2. The appellants had imported goods vide advance License No. 0710097664 dated 22.08.2013 without payme....

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....rred an appeal before the learned Commissioner (A), who upheld the order of the original authority. Hence, the present appeal. 3. The learned advocate for the appellant submits that they have fulfilled the export obligation and they are in the process of getting the requisite certificate from the licensing authority. He relies on the CBEC Circular No.16/2017-Cus. dated 02.05.2017 and prays for ....