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2018 (9) TMI 267 - AT - CustomsRelief from payment of Customs Duty alongwith Interest - N/N/ 93/2004-Cus dated 10th September 2004 - failure to furnish the ‘export obligation discharge certificate’ issued by the competent authority within the deadline stipulated therein - Held that:- There has been substantial compliance of export obligation by the appellant. With the furnishing of the redemption certificate, the consequential liability, to that extent, ceased to sustain - the demand, but for ₹ 88,716.17 of duty liability and ₹ 84,110.22 of interest, computed as proportionate to the short-fall in fulfillment of the export obligation, is set aside. Appeal disposed off.
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