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2022 (1) TMI 113 - AT - CustomsFiling of ‘Export Obligation Discharge Certificate - EPCG Authorisation Scheme - failure to produce such Export Obligation Discharge Certificate (EODC) before the proper officer within the prescribed time limit - HELD THAT:- The appellant has received redemption letter for the aforementioned EPCG authorisation, being redemption letter no.05/34/021/00187/AM08 dated 23.10.2019 issued by the office of the Additional Director General of Foreign Trade, New Delhi. The appellant approached the office of the ld. Commissioner (Appeals) by letter dated 2.12.2019, annexing the copy of the Export Obligation Discharge Certificate, but the same could not be considered, as the appeal has already been dismissed earlier. Accordingly, the appellant have filed the present appeal. As the EODC has been issued in the meantime, the dispute no longer exists. EODC categorically states that the appellant have met in full their export obligations - Appeal allowed - decided in favor of appellant.
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