https://www.taxtmi.com/caselaws?id=421639 The Court allowed the Writ Appeal, setting aside the order proposing confiscation of goods and demanding duty for non-fulfillment of export obligation under the EPCG Scheme. The Appellant's delay in obtaining the Export Obligation Discharge Certificate was deemed excusable as it was due to actions beyond their control. Emphasizing that the export obligation had been fulfilled, the Court held that delays caused by public authorities should not deprive parties of scheme benefits. The Appellant was granted the opportunity to submit documents supporting export obligation fulfillment within a specified timeframe, with no costs imposed. en-us Tue, 01 Mar 2022 00:00:00 +0530 Thu, 13 Oct 2022 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421639 The Court allowed the Writ Appeal, setting aside the order proposing confiscation of goods and demanding duty for non-fulfillment of export obligation under the EPCG Scheme. The Appellant's delay in obtaining the Export Obligation Discharge Certificate was deemed excusable as it was due to actions beyond their control. Emphasizing that the export obligation had been fulfilled, the Court held that delays caused by public authorities should not deprive parties of scheme benefits. The Appellant was granted the opportunity to submit documents supporting export obligation fulfillment within a specified timeframe, with no costs imposed. Case-Laws Customs Tue, 01 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421639