TaxTMI 
TaxTMI 
2026 (9) TMI 210
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....erred to as "the impugned order") passed by the Commissioner of Customs (Export), Mumbai Zone-I, Mumbai. 2.1 Brief facts of the case, leading to this appeal, are summarized herein below: 2.2 The appellants herein are engaged inter alia, in the manufacturer of various types of automobile tyres at their different manufacturing plants in India. The appellants were issued with multiple Export Promotion Capital Goods (EPCG) Scheme Licenses/Authorisation for import of capital goods. The objective of the EPCG Scheme is to facilitate import of capital goods for producing quality goods and services and enhance India's manufacturing competitiveness. EPCG Scheme allows import of capital goods (except those specified in negative list in Appendix ....
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....- along with interest in terms of bond executed under Section 143 ibid, with a proposal for confiscation of imported goods under Section 111(o) ibid and for imposition of penalty on the appellants under Section 112(a) ibid. 2.4 The said SCN dated 07.10.2024 was adjudicated by the learned Commissioner of Customs, in confirmation of all the proposals made in the SCN by issue of the impugned order dated 22.05.2025. Being aggrieved by the impugned order, the appellants had preferred this appeal before the Tribunal. 3. Learned Counsel for the appellants submitted that during the adjudication of the case, the appellants had stated before the learned Commissioner vide their letter dated 13.05.2025, that they had already fulfilled the requisi....
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....use vide letter dated 09.04.2026 had taken into account the EODC certificate of DGFT authorities and on the ground that the appellants had discharged the export obligation arising from the said EPCG Authorisation/Licenses have also cancelled the Bonds executed before the Customs. On the above factual matrix and on the basis of the order of the Tribunal in the case of Alca Technologies Vs. Commissioner of Customs, Nhava Sheva-IV - 2019 (369) E.L.T. 1447 (Tri.- Mumbai), learned Counsel prayed that the impugned order is not sustainable and the appeal filed by them may be allowed. 4. Learned Authorised Representative appearing for Revenue, reiterated the findings made in the impugned order and submitted that adjudged demands are sustainable ....
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....appellants. We further notice that the appellants had submitted the requisite details for obtaining EODC with DGFT authorities vide their letter dated 13.01.2020. However, the same was issued by the Additional DGFT, Mumbai only on 23.03.2026. Therefore, non-production of EODC at the time of adjudication before the learned Commissioner of Customs was beyond their control, as the same was not issued by the competent authorities, despite the action on the part of the appellants for export of specified goods having been completed for fulfillment of export obligation and necessary documents have also been submitted to DGFT. 8.1 In this regard, we find that the Co-ordinate Bench of the Tribunal in the case of Alca Technologies (supra), involvi....
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....way or the other. Be that as it may, in view of the furnishing of the 'export obligation discharge certificate' issued by the competent authority, it would be appropriate for the impugned order to be set aside and the matter remanded back to the original authority for a decision on the liability to duty in the light of evidence of having fulfilled the prescription in the notification. Needless to say, the appellant should be granted an opportunity to be heard in person. Appeal is accordingly disposed of." 8.2 In the case before us, the customs authorities themselves upon subjective satisfaction of the EODC certificate issued by DGFT, of course subsequent to the passing of impugned order, had cancelled the bonds in respect of all six EPCG....