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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
P. Dinesha, J, Vasa Seshagiri Rao, Technical Member
M/s. Vedanta Ltd. – Appellant
Versus
Commissioner of Customs – Respondent
| Table of Content |
|---|
| 1. challenge on customs duties related to unfulfilled export obligations. (Para 1 , 2 , 10) |
| 2. details of advance authorizations and their requirements. (Para 3 , 8 , 18) |
| 3. dgft's authority on fulfillment of export obligations is conclusive. (Para 14 , 25) |
This Appeal is filed by the importer against the Order- in-Original No.010-19-20 dated 10.01.2020 passed by the Commissioner of Customs, Tuticorin.
2. Brief and relevant facts as could be gathered from impugned Order-in-Original are that the importer, who is engaged in imports of copper concentrates for manufacturing of copper products viz. copper anodes, copper cathodes etc., was alleged to have contravened the provisions of Customs Notification No.96/2009-Cus and Notification No.99/2009-Cus both dated 11.09.2009. It is the case of the Revenue that the importer had failed to comply with the conditions laid down in the Notifications (supra) by not discharging their Export Obligation (EO) in full, in terms of value and quantity.
3. The core issue revolves around Advance Authorizations bearing Nos. 3510025541 dated 02.01.2009, 3510028373 dated 30.11.2009 and 3510030535 dated 10.06.2010 obtained by the Appellant, whereun
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