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    <title>2002 (7) TMI 492 - CEGAT, BANGALORE</title>
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    <description>The Tribunal held that adjudication should not be finalised while the question of extension of the export obligation period remained pending before the DGFT, because the imported goods issue would remain incomplete until that decision was taken. The matter was remanded to the adjudicating authority to await the DGFT&#039;s final view, keep the proceedings pending in the meantime, and then pass an appropriate order in accordance with law after giving the party an opportunity of hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=104932</link>
      <description>The Tribunal held that adjudication should not be finalised while the question of extension of the export obligation period remained pending before the DGFT, because the imported goods issue would remain incomplete until that decision was taken. The matter was remanded to the adjudicating authority to await the DGFT&#039;s final view, keep the proceedings pending in the meantime, and then pass an appropriate order in accordance with law after giving the party an opportunity of hearing.</description>
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