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2017 (4) TMI 1301 - CESTAT NEW DELHIBenefit of N/N. 93/2004-Cus., dated 10-9-2004 - denial on the ground that appellant have not submitted Export Obligation Discharge Certificate issued by DGFT so as to establish that the exports have taken place - Held that: - there is no condition in the notification requiring the production of EODC certificate and the fact that the export has taken place can also be established from the other evidences. The condition of production of EODC certificate by DGFT cannot be introduced in the notification, as per the settled principle of interpretation - matter remanded for denovo adjudication - appeal allowed by way of remand.
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