TMI Blog2019 (8) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... cate. The said EODC certificate has now been produced before me by the appellant which certifies that the appellant has fulfilled the export obligation as required under the Advance Authorization dated 25.09.2009 issued by the JDGFT. In view of the EODC certificate produced by the appellant certifying the fulfillment of export obligation, the impugned order is not sustainable in law - appeal al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for duty free import of 20,000 kgs of Light Black Pepper. As per the additional condition sheet attached to the said authorization, the appellant was obliged to export the Black Pepper Oil and Black Pepper Oleoresins as per the export list within 120 days from the date of clearance of each import consignment. The appellant cleared 20,000 kgs Light Black Pepper Berries vide Bill of Entry No.258430/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed without properly appreciating the facts and the law. He further submitted that the appellants have fulfilled the export obligation as per the Advance Authorization No.10100035409/25.09.2009 issued by the JDGFT, Cochin under Notification No.96/2009 dated 11.09.2009. He further submitted earlier that the appellant could not receive the EODC certificate from the DGFT and therefore he could not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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