2026 (8) TMI 430

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....s to get undue benefits of import duty exemption, investigations appear to have been conducted against several exporters viz. M/s. Pan Parag India Ltd., Kanpur, M/s. Shiv Shakti Agro Foods Pvt. Ltd., Delhi by DRI, Lucknow. The investigations appear to have unraveled the contraventions of provisions of Para 4.55.3 of Handbook of Procedure Vol. I of Foreign Trade Policy (FTP) (2004-08) as well as Para 4.32.2 of Handbook of Procedure Vol. I of FTP (2009-14) by the exporters named above which enjoins them to disclose the technical characteristics, quality and specification of the essential oil said to have been used in the manufacture of the panmasala/gutkha in their Shipping Bills at the time of export and thereafter while applying for the Dut....

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....ingh, learned Departmental Representative appearing for the Revenue contended that the Adjudicating Authority has seriously erred in dropping the demands since the exporter had obtained the license by fraudulent means. 4. Shri S. Murugappan, ld. Advocate appearing for the Respondent, contended at the outset that proceedings against the exporter namely M/s. Pan Parag India Ltd., Kanpur initiated by the Revenue has been held to be void by the Delhi Bench of the Tribunal in the case of M/s.Pan Parag India Ltd. & Others vide Final Order No.5043650439/2025 dated 25.03.2025 wherein the Delhi Bench has held that the Revenue had failed to produce any evidence to justify that the goods exported by the said exporter was not of the same quality, te....

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....we have also carefully considered the decision/orders relied upon. Respondent has raised a question of time bar however, the issue involved is a mixed question of law and fact and cannot be examined at the threshold. Regarding merits of the Appeal, we agree with the contention of the learned Advocate that the Delhi Bench of the Tribunal has, in the case of the exporter viz. M/s.Pan Parag India Ltd. (supra) not only ordered dropping the demand confirmed against the exporter, but also has observed that even the DGFT has only levied penalties without cancelling the license. These findings coupled with the order of this Chennai Bench in the case of Indras Agencies Private Ltd. (supra) make it clear that even the allegations against the present ....