Customs, Excise and Gold Tribunal - Tamil Nadu
M/S. Salzer Control Ltd. vs Commissioner Of Customs, Chennai on 6 June, 2001
ORDER
S.L. Peeran, Member (Judicial)
1. The stay application and the Appeal are taken up together for disposal as they arise from order in appal No.Air C.Cus.No.669/2000 dt.23.10.2000 passed by the Commissioner of Customs (appeals), Chennai dismissing the appeal on a short ground that the importer/appellants did not produce the requisite discharge certificate before 20th August, 2000 despite sufficient time having been granted to them. The discharge certificate was required to have been issued by the DGFT authorities regarding fulfilment of the Export Obligation till date viz. 17.10.2001.
2. Appearing for the Appellants the Ld. Counsel has now produced a photostat copy of the DGFT letter dt.22/23.5.2001 issued by the Foreign Trade Development Officer for Director General of Foreign Trade regularising the export made within the export obligation period condoning the condition of yearwise fulfilment to export EO against the EPCG licence No.2154756 dt.8.12.95. The Ld. Counsel submits that both the authorities had confirmed the demand solely on the ground that the certificate in question had not been produced. He submits that since the certificate has been issued condoning the delay, the matter can be remanded back to the original authorities for de novo consideration.
3. Appearing for the Revenue, the Ld. DR perused the certificate and submits that the same is required to be scrutinised by the original authority.
4. On a careful consideration of the submissions and perusal of both the orders, we notice that the appellants were issued with a show cause notice to explain as to why the demand should not be confirmed for not having produced the export obligation certificate. They had been requesting for extension of time before the authorities to obtain the same. As they had not obtained within a reasonable period granted by them, therefore, the original authority confirmed the demand. The Commissioner (Appeals) also, after granting extension of time, dismissed their appeal. Now they have obtained the same and the authorities have condoned the delay and therefore, in the interest of justice, the matter has to go back to the original authorities for de novo consideration. The original authority shall grant an opportunity of hearing to the appellants and proceed in terms of principles of natural justice. The stay is granted and appeal is allowed by way of remand to the lower authority.
(order dictated and pronounced in the open court)