Allowed

Versatile Wires Ltd. v. Kolkata(port)

CESTAT16 Jan 2026C/78794/2018

Case brief

AI extract

What is this about?

The Tribunal allowed the appellant's appeal and set aside the impugned order. This decision followed a Calcutta High Court order and a subsequent DGFT letter confirming the EPCG case was fully closed and regularized, entitling the appellant to consequential relief.

What did the court decide?

Set aside the impugned order; the appeal is allowed, making the appellant eligible for consequential relief.

Versatile Wires Ltd. vs Kolkata(port) — Customs and Excise | CESTAT (2026)

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IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, KOLKATA EASTERN ZONAL BENCH : KOLKATA

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REGIONAL BENCH - COURT NO.2

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Customs Appeal No.78794 of 2018

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(Arising out of Order-in-OriginalNo.KOL/CUS/COMMISSIONER/PORT/71/2018 dated28.09.2018 passed by Commissioner of Customs (Port), Kolkata.)

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M/s.Versatile Wires Ltd.

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(Bakrahat Road, Vill & P.O. Rasapunja, P.S. Bishnupur, 24 Parganas (S), Kolkata700104.)

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…Appellant

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VERSUS

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Commissioner of Customs (Port), Kolkata

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…..Respondent

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(15/1, Strand Road, Custom House, Kolkata-700001.)

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APPEARANCE

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Shri S.C. Ratho, Consultant for the Appellant (s)

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Shri Tariq Suleman, Authorized Representative for the Revenue

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CORAM:HON’BLE SHRI R. MURALIDHAR, MEMBER(JUDICIAL) HON’BLE SHRI RAJEEV TANDON, MEMBER(TECHNICAL)

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FINAL ORDER NO. 75074/2026

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DATE OF HEARING :16.01.2026 DATE OF DECISION :16.01.2026

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Per :R. MURALIDHAR :

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The Appellant was granted EPCG Authorization No.01500179 dated 02.01.1996 in terms of FTP 1992-97. On the ground that the Appellant has failed to fulfill the export obligation, a Show Cause Notice was issued on 22.09.1998 demanding Customs duty of

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Customs Appeal No.78794 of 2018

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Rs.22,09,977.63 along with interest and penalty, which came to be confirmed at the Adjudicating and lower appellate stages. Even as the appeal was filed before the Tribunal, the appellant was also pursuing with DGFT for proper closure of the case. They also filed their Writ Petition before the Hon’ble Calcutta High Court.

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The Ld Consultant, appearing for the appellant submits that the Calcutta High Court vide their Order dated 19.09.2022 have passed the following Order, which is reproduced below [ the relevant extracts] :-

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“………………………The proceedings being culminated in the order of the adjudication and the matter is now pending before the Ld. Tribunal and Appellant has effected the pre deposit The Ld. Single Bench while directing cash deposits to be made by the appellant to the tune of Rs. 35,18,206.00 took into the consideration other cases which had come before the Court at the relevant point of time and we find there is nothing particularly again the Appellant warranting such deposit of the cash security. Therefore, we are of the view that the parties should be left to agitate the matter before the Ld. Tribunal in the pending appeal and in the meantime,it is for the DGFT to take note of the report submitted by the Additional Director General of the Foreign Trade, Kolkata vide email dtd. 24.06.2022 and take a decision on the request made by the appellant for issuance of Export Discharge Certificate.

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For the above reasons, the Appeal (APOT/141/2018) is allowed and the Order and direction issued by the Ld. Single bench is set aside. The Appellant is directed to pursue its Appeal before the Ld. Tribunal and, in the meantime, the EPCG Committee shall take a decision on the request made by the Appellant for issuance of Export Obligation Discharge certificate and communicate the same to the Appellant as expeditiously as possible.

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In the light of the above, no coercive action cab be initiated against the appellant by the customs authorities"

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Customs Appeal No.78794 of 2018

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The Ld.Consultant draws attention to a copy of the letter vide File No.02/36/021/00330/AM96 dated 30.12.2025 issued by Foreign Trade Development Officer with confirming the final duty paid and consequent regularization of the contravention by the DGFT. As per this letter, the case in respect of EPCG Authorization No.01500179 dated 02.01.1996 stands fully closed.

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We have perused the copy of the letter dated 30.12.2025 issued by the Foreign Trade Development Officer, which is reproduced below :

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Customs Appeal No.78794 of 2018

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Customs Appeal No.78794 of 2018

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We find that DGFT has clearly held that the case pertaining to the EPCG license under consideration stands fully closed. Considering the same, we set aside the impugned Order andallow the Appeal filed by the Appellant. The Appellant would be eligible for consequential relief, if any, as per law.

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(Dictated and pronounced in the open Court.)

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Sd/

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(R. MURALIDHAR) MEMBER (JUDICIAL)

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Sd/ (RAJEEV TANDON) MEMBER (TECHNICAL)

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Versatile Wires Ltd. v. Kolkata(port)

Case brief

What is this about?

What did the court decide?

Versatile Wires Ltd. v. Kolkata(port)

Case brief

What is this about?

What did the court decide?

What the court decided

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