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2017 (2) TMI 707 - HC - CustomsValidity of SCN - whether SCN valid on the ground that the DGFT itself had formed an opinion that the petitioner had complied with the Export Obligation? - Held that: - True that the DGFT had formed an opinion that the petitioner had complied with the Export Obligation. But still it is a matter for the Commissioner of Customs to decide on the question as to whether the licence conditions had been fully complied with or not. When a competent authority had issued a SCN, it for the said authority to finalise the proceedings and therefore, I do not think that there is any illegality in the Commissioner of Customs issuing SCN - petition dismissed.
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