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Duty demand due to non-fulfilment of export obligation justifiable: CESTAT Chennai
Case Law Details
- Case Name
- Pentafour Solec Technologies Ltd. Vs Commissioner of Customs (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Pentafour Solec Technologies Ltd. Vs Commissioner of Customs (CESTAT Chennai)
CESTAT Chennai held that duty demand due to non-fulfilment of export obligation justified as department empower to recover escaped duty when post importation conditions are not fulfilled. Accordingly, appeal dismissed.
Facts- Directorate General of Central Excise Initelligence (DGCEI) conducted an investigation into imports of capital goods valued at Rs.20,01,60,280/- made by the Appellant during March 1997 under zero duty EPCG Scheme but could not export the resultant products resulting in issuance of a Show Cause n...
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