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2015 (12) TMI 1001 - HC - CustomsFulfillment of export obligation - advance license - petitioner had imported certain consumables without payment of duty with an export obligation of granite tiles - failure to produce such evidence, show cause notice was issued asking the firm to submit the documents showing export obligation fulfillment - Held that:- When the petitioner failed to produce any documents whatsoever of having discharged the export obligation, we see no infirmity in the orders passed by the authorities below. By merely stating that the FIR was lodged for lost documents, petitioner cannot substitute the requirement of production of documents demonstrating export obligation. We may recall even this reaction from the petitioner came long after the period for filing relevant documents before the authorities had lapsed. The firm, in the meantime, was already declared defaulter for being unable to fulfill export obligation. It was only in response to show cause notice issued by the authorities that for the first time, the petitioner took the stand that the documents could not be produced since they were lost - Decided against assessee.
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