Case Law Details
Solar Soles Private Limited Vs Commissioner of Customs (CESTAT Chennai)
In a recent Customs case, Solar Soles Private Limited challenged an Order-in-Original by the Commissioner of Customs (CESTAT Chennai). The dispute revolved around the fulfillment of Export Obligations under EPCG Authorizations. The appellant argued for the verification of the Export Obligation Discharge Certificate (EODC) before confirming Customs duty demands.
Background: Solar Soles Pvt Ltd imported capital goods under EPCG Authorizations, availing Customs duty benefits. The dispute arose when the Revenue doubted the fulfillment of Export Obligations, leading to a Show Cause Notice proposing duty demands.
Appellant’s Defense: The appellant asserted compliance with Export Obligations and highlighted the issuance of a redemption letter for one Authorization. For the remaining three, they submitted applications and documents but received no response. The appellant requested the Revenue to await EODC issuance.
Adjudication and Order: Despite the appellant’s submissions, the adjudicating authority confirmed duty demands for three Authorizations. The order prompted Solar Soles Pvt Ltd to appeal to the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT Chennai).
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