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2020 (10) TMI 1137 - AT - CustomsEPCG Scheme - non-fulfilment of export obligation - Customs Notification No.64/2008-C.E., dated 09.05.2008 - HELD THAT:- Since the appellant submits that it had already achieved the export obligation against the goods imported by it, we are of the view that the adjudged demands cannot be confirmed on the appellant on the ground of non-fulfilment of the export obligation - However, since the facts regarding achievement of export obligation are required to be examined at the original stage, the matter should be remanded to the original authority for verification of the documentary evidences for a proper satisfaction of the fact that the export obligation in respect of the imports made under EPCG licence had already been achieved by the appellant. Appeal allowed by way of remand.
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