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Issues: Whether the adjudication should be kept pending and the matter remanded in view of the pending decision before the DGFT on extension of the export obligation period.
Analysis: The matter relating to extension of the export obligation period was pending before the DGFT, and the Tribunal found that the imported goods issue would remain open and incomplete until a final view on such extension was taken. In light of that pendency, the Tribunal held that the matter required reconsideration and that the adjudicating authority should await the DGFT's final decision before passing a suitable order in accordance with law after giving the party an opportunity of hearing.
Conclusion: The matter was remanded to the adjudicating authority to keep it pending until the DGFT's final decision on extension of the export obligation period and then pass an appropriate order in accordance with law.