https://www.taxtmi.com/caselaws?id=288496 The Tribunal allowed the appellant's appeals, setting aside the impugned order by the Commissioner of Customs. It was found that the appellant had fulfilled the export obligation and submitted required documentation, including the EODC certificate, proving compliance with the Advance License. The demand against the appellant was deemed invalid as it was solely based on the non-submission of the EODC certificate, which was later provided. The decision emphasized the importance of complying with exemption notification conditions and providing necessary evidence to support claims of fulfilling obligations. en-us Wed, 21 Aug 2019 00:00:00 +0530 Thu, 11 Jun 2020 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288496 The Tribunal allowed the appellant's appeals, setting aside the impugned order by the Commissioner of Customs. It was found that the appellant had fulfilled the export obligation and submitted required documentation, including the EODC certificate, proving compliance with the Advance License. The demand against the appellant was deemed invalid as it was solely based on the non-submission of the EODC certificate, which was later provided. The decision emphasized the importance of complying with exemption notification conditions and providing necessary evidence to support claims of fulfilling obligations. Case-Laws Customs Wed, 21 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288496