2005 (2) TMI 402

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....The appellants imported Second-hand plant under the EPCG Scheme vide Customs Notification 110/95-Cus., dated 5-6-1995. Since goods have been imported at concessional rate of duty, the appellants had to fulfill the export obligation equivalent to four times the CIF value of the goods imported within a period of 5 years. By reason of certain unforeseen circumstances, the appellant could not fulfill ....

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....rities have done. It was also brought to our notice that the same issue was considered by this Tribunal in the case of Super Tex Labels, Bangalore v. CC, Bangalore - 2005 (191) E.L.T. 766 (Tribunal) = 2004 (97) ECC 417 (Tri.-Bang.) and it was held that wherever there is partial fulfillment of the export obligation, Para 4 of the Notification has to be invoked. 4. Shri L. Narasimha Murthy, the l....