(Sanjay Kishan Kaul and M.M. Sundresh, JJ.)
Kansara Modler Limited _____________________________ Appellant;
v.
Commissioner of Customs, Jodhpur __________________ Respondent.
Civil Appeal No. 7514 of 2009, decided on September 2, 2021
The Order of the court was delivered by
Order
1. Learned counsel for the appellant has drawn our attention to the order dated 11.12.2009 in terms whereof the DGFT is required to decide the issue as to whether the appellant had complied with condition 6.2 mentioned in page Nos. 39-40 of the appeal paper book. The said condition related to import on concessional duty which provided Zero duty in case of CIF value of Rs. 20 crores or more with certain other requirements and a custom duty of 10% in the other eventuality.
2. It appears that in pursuance to the aforesaid, the Foreign Trade Development Officer considered the issue of conversion of Zero Duty EPCG licence No. 01500538 dated 11.10.1996 to 10% duty Scheme. The letter communicates as under :
“…In this regard, it is stated that your request has been considered in Policy Relaxation Committee (PRC) meeting held on 30.4.2010 and the Committee decided to allow conversion of the Zero Duty EPCG licence No. 01500538 dated 11.10.1996 to 10% Duty licence in relaxation of Para 6.3(b) of Foreign Trade Policy (FTP), 1997-2002. However, the firm shall pay 10% duty with interest to the Custom Authorities on account of conversion of the subject licence to 10% duty licence as per the conditions of the 10% duty Scheme.”
3. Learned counsel for the appellant submits that thereafter the duty amount was deposited on 16.04.2014 and subsequently even interest was deposited on being called upon to do so on 30.03.2018 and duly communicated as such, on 31.03.2018.
4. In view of the aforesaid, the subject matter of dispute stands resolved in the aforesaid terms and thus no further directions are required in this appeal.
5. The appeal accordingly stands disposed of.
Civil Appeal No(s). 7514/2009
M/s. Kansara Modler Limited __________________________ Appellant
v.
Commissioner of Customs, Jodhpur ___________________ Respondent
Date : 02-09-2021 This appeal was called on for hearing today.
(Before Sanjay Kishan Kaul and M.M. Sundresh, JJ.)
For Appellant(s) Mr. Pallav Shishodia, Sr. Adv.
Mr. S. Sukumaran, Adv.
Mr. Anand Sukumar, AOR
Mr. Bhupesh Pathak, Adv.
For Respondent(s) Mr. Balbir Singh, Ld. ASG
Mr. Ashok Panigrahi, Adv.
Mr. Shyam Gopal, Adv.
Mr. Navanjay Mahapatra, Adv.
Mr. M.K. Maroria, AOR
Mr. B.V. Balaram Das, Adv.
UPON hearing the counsel the Court made the following
ORDER
6. The appeal is disposed of in terms of the signed order.
7. Pending applications, if any, stand disposed of.
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