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2017 (4) TMI 1044 - AT - CustomsImport against advance license - export obligation - Benefit of N/N. 93/2004 dated 10.9.2004 - denial on the ground that the appellant could not produce EODC from DGFT and thus violated the condition of the notification - whether the Customs duty foregone in terms of notification at the time of import is required to be adjudicated and confirmed, in case EODC are not produced but the factum of export is otherwise established from the parallel document? - Held that: - The notification condition requires the importer to produce the evidence of discharge of export obligation to the satisfaction of the authorities. Such discharge of export obligation can be established by any evidence, which need not be EODC. If such discharge of export obligation can be established by the importer from the other documents, as has been done in the present case, the non-submission of EODC certificate can not be held to be violation of condition of notification - appeal rejected - decided against Revenue.
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