Makwuds India Private Limited Vs Commissioner of Customs (CESTAT Chennai)
In the order above-mentioned CESTAT allowed appeal of the assessee and held that that closure letter was already issued by the authority.
Appeal filed against the order-in-original wherein duty exemption availed by assessee against EPCG authorization for the import of goods under notification 97/2004 dt. 17.09.2004, were denied. AA (Adjudicating Authority) demanded custom duty of Rs. 1,13,36,651/- and interest and ordered confiscation of the capital goods u/s 111(o), giving option of redemption on the payment of redemption fine of Rs.10 lakhs. Penalty under Section 112 (a), for improper importation of goods, was also imposed.
It was submitted on behalf of the assesssee that it choose to avail the benefit of Amnesty Scheme by Public Notice No.2/2023 [F.No.18/15/AM-23/P-5] dated 01.04.2023 for one time settlement of default in export obligation by Advance and EPCG authorization holders and paid the entire Customs duty demanded in the adjudication order along with applicable interest for regularization. Thereafter, DGFT had issued Final Duty Paid Regularization letter dt. 01.04.2024 indicating the closure of the assessee’s case against payments of Customs duty with interest, for regularization of the case under Amnesty Scheme in terms of the above Public Notice. On the other hand, department concurred with the fact that of assessee was discharged of Customs duty along with interest as demanded in the impugned Order-in-Original in terms of the Amnesty Scheme.
