https://www.taxtmi.com/caselaws?id=287363 An export obligation discharge certificate under the Export Promotion Capital Goods scheme is meant to bring finality to compliance with export obligation. Once the competent authority has certified fulfilment, customs cannot reopen duty liability on its own calculation of an alleged shortfall. Recovery of differential duty is sustainable only if a discrepancy is established through investigation and the certificate is revised, or the matter is referred back for revision by the competent authority. On the stated facts, the differential duty demand was held unsustainable and the order was set aside in favour of the assessee. en-us Mon, 10 Sep 2018 00:00:00 +0530 Sat, 11 Apr 2020 10:48:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287363 An export obligation discharge certificate under the Export Promotion Capital Goods scheme is meant to bring finality to compliance with export obligation. Once the competent authority has certified fulfilment, customs cannot reopen duty liability on its own calculation of an alleged shortfall. Recovery of differential duty is sustainable only if a discrepancy is established through investigation and the certificate is revised, or the matter is referred back for revision by the competent authority. On the stated facts, the differential duty demand was held unsustainable and the order was set aside in favour of the assessee. Case-Laws Customs Mon, 10 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287363