https://www.taxtmi.com/caselaws?id=269419 Duty-free import benefit under Notification No. 55/2003-Cus. could not be denied merely because the export obligation discharge certificate had not yet been issued by the DGFT. Where the importer had applied for the certificate and pursued the matter with the authorities, non-issuance of the certificate was outside its control, and exemption could not be refused solely on that administrative delay. The denial of exemption and corresponding duty demand were therefore not sustainable on the existing record, and the matter required reconsideration after the DGFT's decision. en-us Mon, 20 Oct 2014 00:00:00 +0530 Mon, 14 Dec 2015 22:06:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269419 Duty-free import benefit under Notification No. 55/2003-Cus. could not be denied merely because the export obligation discharge certificate had not yet been issued by the DGFT. Where the importer had applied for the certificate and pursued the matter with the authorities, non-issuance of the certificate was outside its control, and exemption could not be refused solely on that administrative delay. The denial of exemption and corresponding duty demand were therefore not sustainable on the existing record, and the matter required reconsideration after the DGFT's decision. Case-Laws Customs Mon, 20 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269419