2004 (2) TMI 175

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....e impugned order-in-appeal vide which the Commissioner (Appeals) has affirmed the order-in-original passed by the Joint Commissioner confirming the customs duty along with the redemption fine and penalty, as detailed therein. 2. The learned Counsel has contended that the impugned order has been passed in violation of the direction given by the Tribunal in its earlier remand order dated 19-4-200....

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....t aside. 3. On the other hand, the learned JDR, has reiterated the correctness of the impugned order and laid much stress on the Board's Circular dated 6-8-1997. 4. I have heard both sides and gone through the record. The perusal of the record shows that the adjudicating authority confirmed the Customs duty against the appellants on the ground of having failed to fulfil the export obligation....

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....n the case of Vishal Footwear Ltd., supra. 5. In the case of Vishal Footwear Ltd., supra, the Tribunal has taken the view that in a case of 100% EOU, the Customs duty for non-fulfilment of the export obligation can be claimed from the assessee only after the approval of the Development Commissioner or Board of approval. In that case, the Tribunal had taken into account the Circular of the Minis....

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....5 which had never been so far modified or withdrawn by the Ministry of Finance and makes it mandatory for the adjudicating authority to seek the approval of the Development Commissioner or the Board of approval before initiating the proceedings for recovery of Customs duty from 100% EOU on the ground of non-fulfilment of the export obligation. The Circular dated 6-8-1997 was even taken note of by ....