2025-VIL-1281-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs - Import of cars under EPCG Scheme, Fulfillment of export obligation – Appellant imported two BMW cars under the EPCG scheme and claimed benefit of concessional Customs duty – Denial of concessional benefit on the ground that the export obligation was not fulfilled as the cars were not used for the intended purpose - Whether the Customs authorities has jurisdiction to deny the benefit of the EPCG scheme and demand duty when the EODC had been issued by the DGFT and not cancelled till date – HELD - Once the EODC was issued by the DGFT certifying that the export obligation had been fulfilled, the Customs authorities could not sit in judgment over the EODC and deny the benefit of the EPCG scheme. The DGFT is the supreme authority to administer the EPCG scheme, and the Customs authorities cannot question the validity of an instrument issued under the FTDR Act unless it is first cancelled by the DGFT. The Customs authorities lacked the jurisdiction to deny the benefit when the EODC had not been cancelled by the DGFT - The impugned order is set aside and the appeal is allowed - Whether the statements recorded under Section 108 of the Customs Act could be relied upon by the Customs authorities to conclude that the export obligation was not fulfilled – HELD - The statements recorded under Section 108 of the Customs Act cannot be relied upon unless the procedure prescribed under Section 138B of the Customs Act is followed. The Tribunal referred to its own decision in Surya Wires and observed that the statements recorded under Section 108 can be admitted as evidence only after the person making the statement is examined as a witness before the adjudicating authority and the authority forms an opinion that the statement should be admitted in the interest of justice. Since the prescribed procedure was not followed, the Tribunal held that the statements could not be relied upon.
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