https://www.taxtmi.com/caselaws?id=198852 Compliance with export obligation under Notification No. 93/2004-Cus. could be proved by evidence other than an Export Obligation Discharge Certificate, because the notification required evidence to the satisfaction of the proper officer and did not make the DGFT certificate an exclusive mandatory condition. A restrictive requirement not stated in the notification could not be added by interpretation. The Tribunal also found that the status of the export compliance and the effect of the DGFT remand order required fresh factual verification, so the impugned order was set aside and the matter remanded for reconsideration. en-us Wed, 05 Apr 2017 00:00:00 +0530 Sat, 10 Feb 2018 07:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198852 Compliance with export obligation under Notification No. 93/2004-Cus. could be proved by evidence other than an Export Obligation Discharge Certificate, because the notification required evidence to the satisfaction of the proper officer and did not make the DGFT certificate an exclusive mandatory condition. A restrictive requirement not stated in the notification could not be added by interpretation. The Tribunal also found that the status of the export compliance and the effect of the DGFT remand order required fresh factual verification, so the impugned order was set aside and the matter remanded for reconsideration. Case-Laws Customs Wed, 05 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198852