https://www.taxtmi.com/caselaws?id=348813 Customs duty foregone and penalties were challenged where the Export Obligation Discharge Certificate had not yet been issued. The tribunal noted that the appellants had shown efforts and correspondence to secure the certificate, and the delay was not attributable to them. On identical facts, the appropriate course was to await the DGFT authorities' decision on the certificate before confirming the demand. The lower orders were therefore not sustainable in their present form, and the matter was remanded for fresh decision after the DGFT determination. en-us Fri, 22 Sep 2017 00:00:00 +0530 Fri, 29 Sep 2017 11:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348813 Customs duty foregone and penalties were challenged where the Export Obligation Discharge Certificate had not yet been issued. The tribunal noted that the appellants had shown efforts and correspondence to secure the certificate, and the delay was not attributable to them. On identical facts, the appropriate course was to await the DGFT authorities' decision on the certificate before confirming the demand. The lower orders were therefore not sustainable in their present form, and the matter was remanded for fresh decision after the DGFT determination. Case-Laws Customs Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348813