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Judgment
The appeal is preferred against the order dated 28.2.2014 passed by Id. the Commissioner of Customs (Appeals), New Custom House, New Delhi.
The appellant herein is the assessee and the appeal was preferred against the order-in-original dated 22.4.2013 passed by the Additional
Commissioner of Customs, New Delhi. The primary adjudication order directed enforcement of the Bond furnished by the appellant whereby an
amount of Rs.11,60,00,000/- being the Customs Duty on the goods imported would be recovered under Section 143(3) of the Customs Act, 1962 along
with interest and penalty as specified in the primary order.
By the impugned order, the Id. appellate Commissioner directed deposit of Rs.11 lakhs under Section 129E of the Customs Act, 1962 by 20th
March, 2014, failing which the appeal would be disposed of appropriately. The lower appellate authority noted that the appellant sought time on several
occasions since 2011-2012 to submit the Export Obligation Discharge Certificate and the appellant failed to provide the Certificate as required under
Notification No. 93/2004.
Even before us today, Counsel for the appellant submits that the Export Obligation Discharge Certificate was not yet issued and it is not known
when it would be issued. If the appellant has a grievance that there is inordinate and inexplicable delay on the part of the concerned authority in issuing
the Export Obligation Discharge Certificate, the appellant is at liberty to pursue appropriate remedies for a direction to the appropriate authority to
issue the Export Obligation Discharge Certificate expeditiously. The appeal preferred before the lower appellate authority cannot however await
determination indefinitely till the Export Obligation Discharge Certificate is issued in the fullness of indeterminate time.
For the aforesaid reasons, we find no merit in the appeal and it is accordingly dismissed. The appellant shall pre-deposit the amount as directed by
the impugned order within four weeks from today. On such deposit the lower appellate authority shall consider and dispose of the appeal on merits. If
no such pre-deposit is made within the time stipulated herein, the lower appellate authority shall dispose of the appeal preferred by the appellant herein,
in accordance with law.