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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>EPCG authorization closure and alleged export obligation breach - appeal allowed; impugned order set aside and consequential reliefs available</h1> DGFT closed the EPCG authorization file despite asserted failure to meet export obligation; the administrative closure and related regularization were ... Closure of EPCG authorization by DGFT - failed to fulfill the export obligation -regularization of export obligation - bar on coercive action pending DGFT decision - consequential reliefs flowing from DGFT closure - HELD THAT:- We find that DGFT has clearly held that the case pertaining to the EPCG license under consideration stands fully closed. Considering the same, we set aside the impugned Order and allow the Appeal filed by the Appellant. The Appellant would be eligible for consequential relief, if any, as per law. Issues: Whether the appeal against confirmation of demand for alleged non-fulfilment of EPCG export obligation should be allowed in view of the DGFT having regularized the contravention and closed the EPCG file and the High Court directions restraining coercive action.Analysis: The Tribunal examined the sequence of administrative and judicial developments, including the Calcutta High Court order directing the DGFT to take a decision on the appellant's request for issuance of Export Obligation Discharge Certificate and restraining coercive action, and the subsequent communication from the DGFT/Foreign Trade Development Officer confirming final duty paid, regularization of the contravention and closure of the EPCG authorization file. The Tribunal considered whether the DGFT's finalization and closure of the EPCG case removes the basis for the confirmed customs demand and whether the appeal before the Tribunal therefore warrants allowance and consequential relief.Conclusion: The impugned order confirming demand is set aside and the appeal is allowed; the appellant is entitled to consequential relief as per law and no coercive action shall be taken in view of the DGFT closure.Ratio Decidendi: Where the administrative authority (DGFT) has finally regularized the alleged contravention and closed the EPCG file, and the High Court has directed decision on discharge and restrained coercive measures, the appellate forum may set aside an impugned order confirming duty and allow the appeal, granting consequential reliefs resulting from such administrative closure.
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