Home Case Index All Cases Customs Customs + AT Customs - 2021 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (3) TMI 716 - AT - CustomsAdvance Authorization scheme - fulfillment of export obligation or not - delay on the part of the JDGFT to issue the discharge certificate - HELD THAT:- The appellant has fulfilled the export obligation and has submitted all the relevant documents to the JDGFT office within time but the redemption letter was issued by the JDGFT after inordinate delay and in the meantime, show-cause notice was issued and duty foregone was confirmed - the appellant has produced the redemption letter on record which shows that the appellant has fulfilled the export obligation required under the advance authorization issued under customs Notification No.96/2009-Customs dt. 11/09/2009. As export obligation is fulfilled, the appeal is allowed - decided in favor of appellant.
|