Duty demand due to non-fulfilment of export obligation justifiable: CESTAT Chennai

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 res

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