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2019 (7) TMI 513 - AT - CustomsExtension of export obligation period - Import of machinery under EPCG Scheme - learned Adjudicating authority issued the order-in-original without considering the extension of export obligation period which was permitted by the DGFT - pre-deposit in terms of Section 129-E of the Customs Act duly made - HELD THAT:- The issue needs to be re-considered by the Commissioner (Appeals), especially, in view of extension of export obligation period granted to the appellant by the Competent Authority that is DGFT - appeal allowed by way of remand.
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