https://www.taxtmi.com/caselaws?id=407092 Re-fixation of export performance under an EPCG licence required a fresh examination where the petitioner claimed the annual average had been calculated using irrelevant exports and that actual exports exceeded the export obligation. The Court held that the competent authorities had to reassess the export records, the basis of the average export figure, and any entitlement to amnesty or similar relief before determining the discharge of the export obligation. As that exercise had not been completed, the customs order could not be sustained and was set aside. The matter was remitted for reconsideration and a fresh decision on the petitioner's entitlement to an Export Obligation Discharge Certificate. en-us Thu, 08 Apr 2021 00:00:00 +0530 Fri, 30 Apr 2021 08:25:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407092 Re-fixation of export performance under an EPCG licence required a fresh examination where the petitioner claimed the annual average had been calculated using irrelevant exports and that actual exports exceeded the export obligation. The Court held that the competent authorities had to reassess the export records, the basis of the average export figure, and any entitlement to amnesty or similar relief before determining the discharge of the export obligation. As that exercise had not been completed, the customs order could not be sustained and was set aside. The matter was remitted for reconsideration and a fresh decision on the petitioner's entitlement to an Export Obligation Discharge Certificate. Case-Laws Customs Thu, 08 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407092