TMI Blog2017 (12) TMI 1457X X X X Extracts X X X X X X X X Extracts X X X X ..... s been removed - in view of the Export Obligation Discharge Certificate issued to the petitioner by the 3rd respondent, the petitioner shall be deemed to have discharged his export obligation in terms of the advance licence granted to him - petition allowed. - W.P. (C) No. 3573 of 2017 (V) - - - Dated:- 14-7-2017 - A.K. Jayasankaran Nambiar, J. Shri P.A. Augustian, M.A. Baby and Smt. Linda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the petitioner had conformed with the condition with regard to export obligation, taking note of the non-production of an Export Obligation Discharge Certificate by the petitioner, the 2nd respondent proceeded to finalise the assessment under the Customs Act, by denying the petitioner the benefit of concessional rate of duty in respect of the imports effected under cover of the advance licence, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner impugns Exts. P2 and P5 orders of the original and appellate authority under the Customs Act, to the extent they confirm the differential duty demand on the petitioner. 2. Through counter affidavits filed on behalf of the 1st and 2nd respondents, Exts. P2 and P5 orders passed by the authorities under the Customs Act, are sought to be justified for the reasons contained therein. In parti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered, and after collecting the differential duty in respect of the additional imports that had been effected for the excess export obligation discharged by the petitioner, the respondents condoned the delay in filing of export documents and other documentary proofs by the petitioner, and issued an Export Obligation Discharge Certificate on 20-9-2016, thereby redeeming the export obligation that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... am of the view that the very basis for the differential demand confirmed against the petitioner in Exts. P2 and P5 orders has been removed. I, therefore, quash Exts. P2 and P5 orders, and declare that in view of the Export Obligation Discharge Certificate issued to the petitioner by the 3rd respondent, the petitioner shall be deemed to have discharged his export obligation in terms of the advance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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