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 resulting in issuance of a Show Cause n...