Custom, Excise & Service Tax Tribunal
M/S. Design & Interiors vs Commissioner Of Customs Cochin on 25 September, 2017
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Appeal(s) Involved: C/20619 & 20620/2017 [Arising out of Order-in-Appeal No.209/2016-17 CE dated 09.02.2017 passed by Commissioner of Customs, (Appeals) COCHIN M/s. Design & Interiors Kannur, Kerala Appellant(s) Versus Commissioner of Customs Cochin Respondent(s)
Appearance:
Adj.
For the Appellant Shri P Rajan, AR For the Respondent Date of Hearing: 25.09.2017 Date of Decision: 25.09.2017 CORAM:
HON'BLE SHRI M.V. RAVINDRAN, JUDICIAL MEMBER Final Order No. 22326 and 22327 / 2017 Per : M.V. RAVINDRAN This appeal is directed against Order-in-Appeal No.209/2016-17 CE dated 09.02.2017.
2. After hearing the learned departmental representative and perusal of the records, it transpires that the issue is regarding the demand of differential custom duty foregone by the revenue.
3. On the perusal of records, it is noted that appellant had sought concessional rate of duty on the capital goods imported under EPCG licence wherein they had undertaken to comply with the export obligation for a certain amount to Govt. of India.
4. Both the lower authorities have come to a conclusion that appellant have failed to produce the EODC certificate and are liable to pay differential duty foregone.
5. It is an argument in the grounds of appeal that appellant had filed application with the authorities i.e. JDFT, Cochin for extending the period for completing the export obligations and no reply is still received. To my mind, if appellant are expecting an extension time for compliance of export obligation, the lower authorities should have waited before coming to a conclusion and extend an opportunity to the appellant to produce EODC. In my view the impugned order needs to be set aside and remitted back to the adjudicating authority to reconsider the issue afresh by extending an opportunity to produce EODC.
6. The appeals stands disposed of by way of remand to adjudicating authority.
(Operative portion of the order was pronounce in Open Court on 25.09.2017) M.V. RAVINDARAN JUDICIAL MEMBER RB 2