https://www.taxtmi.com/caselaws?id=370283 Compliance with the export obligation under the EPCG licence, confirmed by issuance of an Export Obligation Discharge Certificate and cancellation of the bond and bank guarantee, meant the departmental demand for arrears, penalty and redemption fine could not stand. The impugned show cause notice and order were based on the incorrect assumption that the export obligation had not been discharged, despite the record showing accepted fulfilment. The Court treated this as non-application of mind to the relevant developments and set aside the impugned order. en-us Fri, 22 Jun 2018 00:00:00 +0530 Thu, 15 Nov 2018 07:24:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370283 Compliance with the export obligation under the EPCG licence, confirmed by issuance of an Export Obligation Discharge Certificate and cancellation of the bond and bank guarantee, meant the departmental demand for arrears, penalty and redemption fine could not stand. The impugned show cause notice and order were based on the incorrect assumption that the export obligation had not been discharged, despite the record showing accepted fulfilment. The Court treated this as non-application of mind to the relevant developments and set aside the impugned order. Case-Laws Customs Fri, 22 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370283