C/13981/2014 — Gopal Glass Works Ltd vs Ahmedabad

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD

REGIONAL BENCH – COURT NO. 03

CUSTOMS Appeal No. 13981 of 2014-DB Custom Miscellaneous (EH) Application No. 10129 of 2023

[Arising out of Order-in-Original/Appeal No AHM-CUSTM-000-APP-302-14-15 dated 01.10.2014 passed by Commissioner of CUSTOMS-AHMEDABAD] Gopal Glass Works Ltd
...Appellant 26, GovtServent Society, Bh, Municipal Market, Off C G Road, Navrangpura, Ahmedabad,
Gujarat-380009

                                                                         VERSUS 

C.C.-Ahmedabad
...Respondent Custom House, Near All India Radio Navrangpura,
Ahmedabad, Gujarat

APPEARANCE:

Shri S J Vyas, Advocate appeared for the Appellant Shri Sanjay Kumar, Superintendent (AR) for the Respondent

CORAM: HON'BLE MEMBER (TECHNICAL),RAJU HON'BLE MEMBER (JUDICIAL) ,SOMESH ARORA

FINAL ORDER NO.A / 11153 /2023

                                                                     DATE OF HEARING: 12.05.2023 
                                                                  DATE OF DECISION: 12.05.2023 

RAJU

This appeal has been filed by M/s. Gopal Glass Works Ltd., against confirmation of demand of Customs duty on the ground that the appellant had not submitted proof of fulfillment of export obligation.

Learned Counsel has filed a miscellaneous application to submit the EOD Certificate received from the DGFT. The said certificate was not available before the Lower Authority.

t obligation.

Learned Counsel has filed a miscellaneous application to submit the EOD Certificate received from the DGFT. The said certificate was not available before the Lower Authority.

2

C/Misc/10129/2023,C/13981/2014

In view of the fact that EODC certificate has been submitted by filing miscellaneous application, we are of the opinion that the same needs to be examined by the Lower Authority. The impugned order is set aside, the matter is remanded to the original Adjudicating Authority to decide the case in the light of the EODC certificate received by the appellant. The miscellaneous application is allowed. The appeal is allowed by way of remand.

(Dictated & Pronounced in the open Court)

(RAJU) MEMBER (TECHNICAL)

(SOMESH ARORA) MEMBER (JUDICIAL)

PALAK