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PRINCIPAL COMMISSIONER OF CUSTOMS vs. GRANULES INDIA LIMITED
(Telangana High Court)

Hon'ble Judges:

ALOK ARADHE
J. SREENIVAS RAO
Pet. Counsel
Bathula Raj Kiran
Res. Counsel
Karan Talwar

Petitioner / Applicant

PRINCIPAL COMMISSIONER OF CUSTOMS

Respondent GRANULES INDIA LIMITED
Court Telangana High Court
State

Telangana

Date Dec 9, 2024
Order No.

Central Excise Appeal No. 26 of 2024

Citation

2024(12) TAXREPLY 11834
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ORDER

JUDGMENT PER   (HON’BLE THE CHIEF JUSTICE ALOK ARADHE) Mr. Bathula Raj Kiran, learned Standing Counsel for Excise and Customs for the appellant. Mr. Karan Talwar, learned counsel for the respondent. 2. This appeal under Section 130 of the Customs Act, 1962, has been filed by the Revenue against the order dated 20.02.2024 in Customs Appeal No.30323 of 2021 passed by the Customs, Excise and Service Tax Appellate Tribunal, Hyderabad (hereinafter referred to as, “the Tribunal”). 3. Facts giving rise to filing of this appeal briefly stated are that the respondent (hereinafter referred to as, “the assessee”) is registered with the Department and it imported duty free inputs under advance authorisation prior to 01.07.2017 for use of such goods for manufacture and export thereof and or under the condition to fulfil export obligation. The assessee could not fulfil certain advance authorisation and could not fulfil the export obligation. Ther....

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