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2015 (11) TMI 439 - SC - CustomsBenefit of Notification No. 160/92-CUS dated 20.04.1992 - third party export - Extension of time for fulfillment of obligations of Notifications - Non furnishing of Bank guarantee - Held that:- Certain exports made by the third party in terms of said para were sought to be included by the assessee in order to show that it had fulfilled the entire export obligations. However, the condition in this para is that the export has to be in the name of EPCG licence holder. It is specifically taken note of by the Tribunal in the impugned judgment that the exports which were purportedly shown did not bear any such EPCG licence and, therefore, rightly rejected the contention of the assessee even on this aspect. - No error in the main order of the Tribunal or in the order dismissing the rectification application. We may record that in the present appeal, the assessee had challenged the order only passed in the application for rectification - Decided against assessee.
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