Super Cassettes Inds. Ltd Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that customs authorities cannot question the discharge certificate issued by DGFT in respect of the export obligation in respect of EPCG License. Accordingly, confiscation of goods and imposition of penalty set aside.
Facts- The present appeal has been filed by the appellant assailing order dated 31.01.2006 passed by the Commissioner of Customs, New Delhi, by which the demand Rs. 47,38,817/- on import of capital goods against Export Promotion Capital Goods License dated 29.12.1994 in terms of the conditions of Notification No. 160/92-Cus dated 20.04.1992 issued u/s. 25 of the Customs Act, 1962 read with the provisions of the Exim Policy in force has been confirmed with interest u/s. 28AB of the Customs Act. Penalty of Rs. 5,00,000/- has also been imposed on the appellant u/s. 112(a) and 112(b) of the Customs Act r.w.s. 111(o) of the Customs Act.
Conclusion- Held that the custom authorities cannot question the discharge certificate issued by DGFT in respect of the obligation to be fulfilled by the appellant under EPCG License dated 29.12.1994, unless DGFT itself takes a prior decision that the appellant had not discharged the obligation under the said EPCG License. In this view of the matter, the custom authorities could not have questioned the discharge of the export obligation given by DGFT to the appellant in respect of the EPCG License dated 29.12.1994 in the absence of any prior determination regarding the said License by the DGFT.
