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2013 (8) TMI 616 - CESTAT KOLKATAExport obligation - assessee did not produce the evidence of fulfillment of export obligation from the licensing authority within 30 days of expiry of period allowed for fulfillment of export obligation - Held that:- The appellant has fulfilled the export obligation - It was noticed from the order of Jt. DGFT that he had accepted the documents produced by the assessee and concluded that stipulated export obligation had been fulfilled by the applicant within the prescribed time and the license has been utilized properly issued duty free - the stipulated export obligation had been fulfilled within the prescribed time and the license was utilized properly for which it was issued duty free - only fault at the end of the party was that they had failed in submitting any original documents but that had happened due to the company had been declared as sick unit and now under BIFR – decided in favour of assessee.
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