https://www.taxtmi.com/caselaws?id=343387 Fulfilment of export obligation under the advance licence exemption notification was not confined to proof by an Export Obligation Discharge Certificate, because the notification did not state that EODC alone was the exclusive evidence of compliance. Where the importer claimed exports and produced shipping bills, Customs could verify fulfilment from other export-related documents even if the advance licence number was not mentioned in those papers and the EODC had not been obtained. The matter was remanded to the original adjudicating authority to examine the export documents and decide whether the export obligation had in fact been discharged. en-us Wed, 05 Apr 2017 00:00:00 +0530 Fri, 09 Feb 2018 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343387 Fulfilment of export obligation under the advance licence exemption notification was not confined to proof by an Export Obligation Discharge Certificate, because the notification did not state that EODC alone was the exclusive evidence of compliance. Where the importer claimed exports and produced shipping bills, Customs could verify fulfilment from other export-related documents even if the advance licence number was not mentioned in those papers and the EODC had not been obtained. The matter was remanded to the original adjudicating authority to examine the export documents and decide whether the export obligation had in fact been discharged. Case-Laws Customs Wed, 05 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343387