https://www.taxtmi.com/caselaws?id=375493 The Tribunal partially allowed the appeals filed by the appellants against the Commissioner(Appeals)'s order, setting aside penalties and interest while confirming only the duty demand. The Tribunal emphasized that non-submission of the EODC certificate was a procedural requirement, not a substantive condition, and if other evidence of export and foreign exchange could be provided, the benefit of the notification should not be denied. Considering the appellant's circumstances, the Tribunal found the imposition of penalties and interest unwarranted, ultimately ruling in favor of the appellants on 03/01/2019. en-us Thu, 03 Jan 2019 00:00:00 +0530 Mon, 24 Jun 2019 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375493 The Tribunal partially allowed the appeals filed by the appellants against the Commissioner(Appeals)'s order, setting aside penalties and interest while confirming only the duty demand. The Tribunal emphasized that non-submission of the EODC certificate was a procedural requirement, not a substantive condition, and if other evidence of export and foreign exchange could be provided, the benefit of the notification should not be denied. Considering the appellant's circumstances, the Tribunal found the imposition of penalties and interest unwarranted, ultimately ruling in favor of the appellants on 03/01/2019. Case-Laws Customs Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375493