The CESTAT held that customs authorities cannot question the...

The CESTAT held that customs authorities cannot question the discharge certificate issued by DGFT regarding fulfilment of export obligation under the EPCG License, unless DGFT itself takes a prior decision that the appellant had not discharged the obligation. As long as the appellant fulfilled the export obligation within the extended time granted by DGFT, it cannot be alleged by customs that the obligation was not met, even if the appellant made further exports after excluding those made by a disputed entity. Customs cannot go behind the benefits availed in the absence of adjudication by DGFT. An action for recovery of benefits must be preceded by an order from the competent FDTR authority that the certificate was illegally obtained.