https://www.taxtmi.com/caselaws?id=294581 The Tribunal allowed the appeal in favor of the appellant, emphasizing the significance of the redemption letter issued by DGFT confirming the fulfillment of export obligations. The decision highlighted the distinction between importation of goods and export of services under the EPCG Scheme, stating that customs authorities cannot question the certificate issued by DGFT regarding export obligation fulfillment. The appellant successfully argued that the export obligation was met through utilizing imported capital goods for cargo handling services, leading to the dismissal of duty demand and penalties sought by the department. en-us Wed, 10 Apr 2019 00:00:00 +0530 Thu, 22 Apr 2021 08:47:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294581 The Tribunal allowed the appeal in favor of the appellant, emphasizing the significance of the redemption letter issued by DGFT confirming the fulfillment of export obligations. The decision highlighted the distinction between importation of goods and export of services under the EPCG Scheme, stating that customs authorities cannot question the certificate issued by DGFT regarding export obligation fulfillment. The appellant successfully argued that the export obligation was met through utilizing imported capital goods for cargo handling services, leading to the dismissal of duty demand and penalties sought by the department. Case-Laws Customs Wed, 10 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294581