https://www.taxtmi.com/caselaws?id=358671 The appeal was allowed by the Appellate Tribunal CESTAT HYDERABAD as the appellant had substantially met the revised export obligation terms under the EPCG scheme. The impugned order confiscating goods and imposing penalties was set aside, emphasizing that customs officials lacked authority to review export obligation certifications. The Tribunal clarified that the adjudication should adhere to the remand terms, focusing on export obligation fulfillment within the statutory period, ultimately ruling in favor of the appellant due to compliance with the revised terms and the notification conditions. en-us Wed, 21 Feb 2018 00:00:00 +0530 Tue, 17 Apr 2018 06:19:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358671 The appeal was allowed by the Appellate Tribunal CESTAT HYDERABAD as the appellant had substantially met the revised export obligation terms under the EPCG scheme. The impugned order confiscating goods and imposing penalties was set aside, emphasizing that customs officials lacked authority to review export obligation certifications. The Tribunal clarified that the adjudication should adhere to the remand terms, focusing on export obligation fulfillment within the statutory period, ultimately ruling in favor of the appellant due to compliance with the revised terms and the notification conditions. Case-Laws Customs Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358671