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100% EOU - non-fulfillment of export obligation - jurisdiction of respondent to question fulfilment of NFE - The Tribunal noted that the appellant had indeed achieved positive NFE within the stipulated block period and had received debonding certification from the Development Commissioner. Citing precedents and circulars, the Tribunal emphasized that once the Development Commissioner issues an exit order, revenue authorities lack jurisdiction to re-open the matter. Therefore, the proceedings against the appellant were deemed unsustainable and were set aside.
100% EOU - non-fulfillment of export obligation - jurisdiction of respondent to question fulfilment of NFE - The Tribunal noted that the appellant had indeed achieved positive NFE within the stipulated block period and had received debonding certification from the Development Commissioner. Citing precedents and circulars, the Tribunal emphasized that once the Development Commissioner issues an exit order, revenue authorities lack jurisdiction to re-open the matter. Therefore, the proceedings against the appellant were deemed unsustainable and were set aside.
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