https://www.taxtmi.com/caselaws?id=411488 The Tribunal found that the appellants fulfilled their export obligation on time and the delay in obtaining the Export Obligation Discharge Certificate (EODC) was not their fault. As a result, the demand for duty, redemption fine, and penalty by the Department was deemed improper. The Tribunal set aside the previous order, allowed the appeals, and summoned the Commissioner (Appeals) to explain the oversight in considering the EODC. The decision was pronounced in open court on August 25, 2021. en-us Wed, 25 Aug 2021 00:00:00 +0530 Wed, 25 Aug 2021 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411488 The Tribunal found that the appellants fulfilled their export obligation on time and the delay in obtaining the Export Obligation Discharge Certificate (EODC) was not their fault. As a result, the demand for duty, redemption fine, and penalty by the Department was deemed improper. The Tribunal set aside the previous order, allowed the appeals, and summoned the Commissioner (Appeals) to explain the oversight in considering the EODC. The decision was pronounced in open court on August 25, 2021. Case-Laws Customs Wed, 25 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411488