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2018 (9) TMI 1955 - AT - CustomsNon-fulfilment of export obligation - recovery of differential duty with interest - benefit of N/N. 97/2004-Cus., dated 17th September, 2004 - case of appellant is that the customs authorities are not permitted to go beyond the certification issued in accordance with the powers entrusted to another agency of the governmentHELD THAT:- The ‘export obligation discharge certificate’ is designed to assign a finality to the fulfilment of the conditions of export obligation prescribed in the ‘Export Promotion Capital Goods’ scheme. Once the obligation has been complied with, the liability to duty cannot be revisited unless there is some discrepancy which comes to light through an investigation and is reflected in revision of, or reference for such revision in, the certificate by the competent authority. Appeal allowed - decided in favor of appellant.
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