Anjani Technoplast Ltd. Vs Principal Commissioner of Customs (Delhi High Court)
Delhi High Court held that demand of customs duty on account of failure to fulfil export obligations under Advance Authorization set aside as export obligation was fulfilled within extended period and redemption/discharge certificate was issued thereafter.
Facts- The present appeal has been filed, inter alia, challenging the impugned order dated 8th August, 2022 passed by the Central Excise and Service Tax Appellate Tribunal. Vide the impugned order the CESTAT has dismissed the application for restoration of Appellant’s Appeal against the Order-in-Original dated 10th October, 2014. Vide the said Order-in-Original a demand of Rs. 5,96,03,154.51/- had been confirmed against the Appellant by the Customs Department in respect of failure to fulfil the export obligations pursuant to clearing of subject goods under Advance Authorization.
Conclusion- The affidavit of the DGFT has now been filed which would show that the DGFT has clearly taken the stand that the export obligation of the Petitioner stands fully satisfied.
Held that the Petitioner was granted an extended period of 133 months to satisfy the export obligation and thereafter the redemption/discharge certificate has also been issued, the impugned Order-in-Original dated 10th October, 2014 confirming demand raised for failure to fulfil the export obligation would no longer survive. Accordingly, the Order-in-Original deserves to be set aside. Ordered accordingly.
