TMI Blog2011 (10) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... d period and even after a lapse of more than four years after that. Party had applied for & received EODC certificates from DGFT vide their letter dated 7/10.1.11. Both sides agree that the certificate was not before the Commissioner. Therefore, the impugned order is set aside and matter remanded to the Commissioner for re-decision after verifying and examining the said certificate produced by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Authorities within one month i.e. by 28.10.2006. The goods were imported on concessional rate of duty as cited above. I find that the party has failed to submit the evidence of fulfilment of export obligation within the specified period and even after a lapse of more than four years after that. The party also did not turn up for availing the personal hearing given by the department in this regar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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