2025 (12) TMI 1908

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.... appropriate duty and interest as applicable are discharged. 2. The brief facts are Respondent herein had imported goods under Advance Authorization No. 0710057312 dated 08.05.2008 and executed bond for the duty foregone on goods sought to be imported. Since the respondent failed to discharge the export obligation, proceedings were initiated and as per the Order-in-Original No. 502/2021-ADC dated 10.05.2021, Adjudication Authority confirmed the demand along with interest and also imposed penalty of Rs.25,000/- under Section 117 of the Customs Act, 1962. Similarly, against Advance Authorization No. 0710052697 dated 02.08.2007, since the respondent failed to discharge the export obligation, proceedings were initiated and as per the Orderin....

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....ubmission of Export Obligation Discharge Certificate is unsustainable. 4. Learned Counsel appearing for the respondent submits that contrary to what was alleged in show cause notice (SCN) and what was held by the Additional Commissioner in the Order-in-Original, the Respondent had exported resultant final products using the duty-free goods imported against the advance authorization /license and have submitted all the relevant documents to the Foreign Trade Development Officer, Bangalore vide letter 08.12.2011 requesting for issuance of the redemption letter from DGFT or Export Obligation Discharge Certificate (EODC). The documents submitted by the Respondent including the proof of export in the form of relevant shipping bills were also s....

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....t certificate bearing F. No. ACC/BON/MISC/842/2023-BONDS dated 06.09.2025. Further in respect of the Advance Authorisation No. 0710057312 dated 08.05.2008 the respondent has fulfilled the export obligation as evidenced by EODC dated 27.10.2025 issued by DGFT. 6. Heard both sides and perused the records. 7. We find that as per the submissions made by the learned counsel and as per the finding of the First Appellate Authority, Respondent had exported resultant final products using the duty-free goods imported vide the advance authorizations /licenses and have submitted all the relevant documents to the Foreign Trade Development Officer, Bangalore vide letter 08.12.2011 requesting for issuance of the redemption letter from DGFT or Export....