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Dated: 03.01.2024
Duty Liability cannot be imposed by Customs authority on the Importer when EODC issuance is delayed by DGFT
In the Customs appeal no. 52760 of 2019 between M/s Kabir Oldtex-Appellant Vs Commissioner of Customs, Export-Respondent, the CESTAT New Delhi bench issued the order that the appellant had fulfilled the export obligations and submitted the requisite papers to DGFT for issuance of EODC well in time.Β
However, the non-cooperation of the two Departments, i.e. the Customs and the DGFT, the instant show cause notice, and the impugned orders have resulted in denying the benefit to the appellant and imposing the liability to pay the customs duty, which prima facie is unsustainable.Β
The delay, if any, in the issuance of the EODC was on the part of the DGFT and for which the appellant cannot be penalized. In any event, when the same was produced before the Commissioner (Appeals), he should have taken that into account and decided the issue in view of the law laid down by the higher forums in that regard.
Download the CESTAT Order below:
CESTAT New Delhi-Kabir OldTex
Source: CESTAT, New Delhi
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