https://www.taxtmi.com/caselaws?id=187400 The Tribunal set aside the Commissioner (Appeals)'s order for recovery of duty liability from the appellant for non-receipt of Export Obligation Discharge Certificates (EODCs) for licenses issued during 2002-05. The Tribunal found procedural lapses in the case, including failure to serve proper show cause notice and lack of awareness regarding ongoing EODC consideration by DGFT. Emphasizing the importance of natural justice compliance, the Tribunal waived the dues, remanded the matter for a fresh adjudication order, and directed proper show cause notice service and personal hearing for the appellant. en-us Tue, 17 Apr 2012 00:00:00 +0530 Thu, 20 Oct 2016 14:36:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187400 The Tribunal set aside the Commissioner (Appeals)'s order for recovery of duty liability from the appellant for non-receipt of Export Obligation Discharge Certificates (EODCs) for licenses issued during 2002-05. The Tribunal found procedural lapses in the case, including failure to serve proper show cause notice and lack of awareness regarding ongoing EODC consideration by DGFT. Emphasizing the importance of natural justice compliance, the Tribunal waived the dues, remanded the matter for a fresh adjudication order, and directed proper show cause notice service and personal hearing for the appellant. Case-Laws Customs Tue, 17 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187400