C/10136/2018 — Gran Electronics Pvt Ltd vs Mundra

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad

REGIONAL BENCH- COURT NO. 1

CUSTOMS Appeal No. 10136 of 2018-DB (Arising out of MUN-CUSTOM-000-APP-248-17-18 Dated-07.11.2017 passed by Commissioner Customs – (Appeals) Ahmedabad)

GRAN ELECTRONICS PVT LTD ........Appellant SURVEY NO. 113, VARSAMEDI, ANJAR, KUTCH, GUJARAT-370110

VERSUS

C.C., MUNDRA ........Respondent OFFICE OF PRINCIPAL COMMISSIONERATE OF CUSTOMS,
PORT USER BUILD, CUSTOM HOUSE, MUNDRA-KUTCH GUJARAT - 370421

APPEARANCE: None appeared for the Appellant
Shri A.R. Kanani, Superintendent (Authorized Representative) for the Respondent

CORAM: HON’BLE MR. RAJU, MEMBER (TECHNICAL)

HON’BLE MR. SOMESH ARORA (JUDICIAL)

Final Order No. A/ 10055 /2024

                                                      DATE OF HEARING:03.01.2024 
                                                   DATE OF DECISION:03.01.2024 

RAJU

This matter has been listed number of times i.e. on 15.06.2023, 18.07.2023, 18.08.2023, 21.09.2023, 19.10.2023. 20.11.2023 and today also nobody has appeared. 2. From the facts of the case, it is seen that the appellant had exported the goods claiming benefit of EPCG Scheme and failed to produce the Export Obligation Discharge Certificate (EODC). In absence of EODC the benefit of notification cannot be extended. The appellant has failed to fulfill the condition of notification.

produce the Export Obligation Discharge Certificate (EODC). In absence of EODC the benefit of notification cannot be extended. The appellant has failed to fulfill the condition of notification. Even in the appeal memorandum, it is seen that they have not mentioned that they have procured or obtained the Export Obligation Discharge Certificate.

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C / 1 0 1 3 6 / 2 0 1 8

In this background, we do not find any merit in the appeal filed by the appellant. The appeal is therefore, dismissed. The appellants are at liberty to approach the Tribunal, if they are able to obtain the Export Obligation Discharge Certificate from the concerned authorities.
(Dictated and Pronounced in the open court)

(RAJU) MEMBER (TECHNICAL)

(SOMESH ARORA) MEMBER (JUDICIAL)
Neha