2025-VIL-947-CESTAT-BLR-CU
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CUSTOMS CESTAT Cases

Customs – Import of fabric – Denial of benefit of exemption – Demand of duty – Appellant imported fabric for manufacture and export of garments towards fulfillment of export obligation – Based on evidences recovered, department issued show-cause notice to Appellant demanding duty on differential quantity of fabrics found not to have been consumed in manufacture of export goods – Commissioner denied benefit of exemption Notification No.51/2000-Cus and confirmed demand of duty – Whether Appellant had fulfilled export obligation in respect of 10 advance licenses issued under Customs Notification No.51/2000-Cus – HELD – With regard to 3 advance licenses, Appellant has fulfilled export obligation and obtained Export Obligation Discharge Certificate (EODC) – Having fulfilled export obligation which is accepted by DGFT authorities, question of demand cannot be sustained – Appellant had approached Regional DGFT Authority requesting for clubbing and issue of EODC against number of licenses, which is still pending with DGFT – Since DGFT has accepted request for revalidation/extension in export obligation against disputed advance licenses and has directed Appellant to approach Regional Authority for clubbing of same, any demand of duty will be pre-mature – In interest of justice, matter needs to be remanded to Commissioner to verify with DGFT with regard to clubbing of exports in respect of other licenses – It is also on record that Appellant had simultaneously claimed drawback on some of quantity and to this extent, Appellant is liable to reverse the drawback – Demand with regard to 3 licenses stands set aside minus the drawback claimed on these exports – All other demands on 7 licenses stands remanded for verification of clubbing and amount of drawback to be reversed – Appeals are disposed of
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