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Showing contexts for: Appendix 4J in Czarnikow Group Limited vs Commissioner Of Customs (Preventive) on 26 June, 2023Matching Fragments
38. R1 then draws attention to the observation in the impugned order, wherein the officer specifically states that out-of-charge order has been passed on 19.01.2018 for the first 18 bills of entry and on 28.02.2018 for the last bill of entry (see para 9.1(v) under head ‘discussion and findings’).
39. Thus, in terms of Appendix 4j of HBP 2015-2020 the officer states that the importer has to fulfill export obligation within six months from date of clearance of export consignment, i.e., 22.07.2018, 21.08.2018 and 27.08.2018. This has not been done and thus, according to R1, the condition for duty exemption has not been satisfied.