Appeal allowed as Export Obligation Discharge Certificate presented post-rejection. Duty-free import case overturned.

The Judicial Member set aside the rejection of the appellant's appeal by the Commissioner (Appeals) for failure to produce the Export Obligation Discharge Certificate (EODC) in a case concerning duty-free import of Light Black Pepper under Advance Authorization. The appellant, after obtaining and presenting the EODC confirming compliance with the export obligation, successfully argued that the initial rejection was unfounded solely based on the absence of the EODC. Therefore, the appeal was allowed, and the impugned order was overturned on 08/08/2019.

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Issues:
Appeal against rejection of appeal by Commissioner (Appeals) for failure to produce Export Obligation Discharge Certificate (EODC) in a case involving duty free import of Light Black Pepper under Advance Authorization.

Analysis:
The case involved an appeal against the rejection of the appellant's appeal by the Commissioner (Appeals) due to the failure to produce the Export Obligation Discharge Certificate (EODC). The appellant held an Advance Authorization for duty-free import of Light Black Pepper and was obligated to export Black Pepper Oil and Black Pepper Oleoresins within a specified period. The appellant cleared the imported goods but failed to produce the EODC, resulting in a demand for duty payment. The appellant argued that they fulfilled the export obligation as per the Authorization, but could not produce the EODC earlier due to non-receipt from DGFT. Subsequently, the EODC was obtained and presented, confirming the fulfillment of export obligation.

Upon hearing both parties and examining the records, the Judicial Member found that the impugned order was based solely on the absence of the EODC certificate. With the EODC now available and certifying compliance with the export obligation, the Judicial Member concluded that the rejection of the appeal was not legally sustainable. Consequently, the Judicial Member set aside the impugned order and allowed the appellant's appeal. The decision was pronounced in Open Court on 08/08/2019.

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