CESTAT partially allowed appellant's appeal against customs...

CESTAT partially allowed appellant's appeal against customs penalty under sections 112(a) and 114(iii) of Customs Act, 1962. The tribunal held that customs authorities lacked jurisdiction to question export performance after Export Obligation Discharge Certificate (EODC) issuance by DGFT for three advance licenses. For remaining licenses, matter remanded to Commissioner for verification with DGFT regarding clubbing facility and EODC status. Appellant admitted wrongly claiming drawback of Rs.15,68,943 and accepted liability to reverse same. Tribunal found customs investigation premature where export obligations fulfilled per DGFT records and value addition requirements met under Foreign Trade Policy. Demand for three licenses with valid EODC set aside, except drawback reversal. Commissioner directed to verify clubbing eligibility and quantify outstanding obligations before imposing duty liability.