Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Page of 4817
Press 'Enter' after typing page number.
5861 to 5880 of 96333 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Export Obligation Discharge Certificates (EODC) issued by DGFT...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quashed.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Export Obligation Discharge Certificates (EODC) issued by DGFT are conclusive for fulfilling EPCG export obligations unless DGFT itself adjudicates and cancels them; Customs lacks jurisdiction to confirm demand, confiscation or redemption fines absent such DGFT cancellation. CESTAT decisions cited require DGFT adjudication before Customs may dispute certified discharge of obligation, and therefore demands and penalties imposed by Customs on certified exporters were set aside. The note also recognises that export earnings from hotel, travel and tourism services may be treated for EPCG obligation discharge where certified by the competent authority.
Export Obligation Discharge Certificates (EODC) issued by DGFT are conclusive for fulfilling EPCG export obligations unless DGFT itself adjudicates and cancels them; Customs lacks jurisdiction to confirm demand, confiscation or redemption fines absent such DGFT cancellation. CESTAT decisions cited require DGFT adjudication before Customs may dispute certified discharge of obligation, and therefore demands and penalties imposed by Customs on certified exporters were set aside. The note also recognises that export earnings from hotel, travel and tourism services may be treated for EPCG obligation discharge where certified by the competent authority.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
