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2017 (5) TMI 1125 - CESTAT NEW DELHIExemption under N/N. 93/2004-Cus dated 10.9.2004 - fulfillment of export obligation - it was alleged that appellant failed to submit the Export Obligation Discharge Certificate from the DGFT who is a licensing authority for the advance licenses - Held that: - the export obligation needs to be fulfilled by the appellants. The notification nowhere specify that such fulfillment of the export obligation is to be established only on the basis of EODC to be obtained from the DGFT. It would be open to the Customs authorities to satisfy themselves about the fulfillment of such export obligation on the basis of other export related documents also - matter remanded to the original adjudicating authority with a direction to undertake verification of the export documents and to satisfy about the fulfillment of the said obligation - appeal allowed by of remand.
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