https://www.taxtmi.com/caselaws?id=31554 The Tribunal remanded the case to the Commissioner of Customs for fresh adjudication after the appellants provided evidence certified by the DGFT showing fulfillment of export obligations under the EPCG licence. The Tribunal set aside the Commissioner's order, allowing the appeal and giving the appellants an opportunity to substantiate their claim and present their case in person. This decision ensures a fair approach to addressing issues raised regarding the premature show-cause notice and non-fulfillment of export obligations due to financial difficulties. en-us Tue, 10 Jul 2007 00:00:00 +0530 Sat, 22 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31554 The Tribunal remanded the case to the Commissioner of Customs for fresh adjudication after the appellants provided evidence certified by the DGFT showing fulfillment of export obligations under the EPCG licence. The Tribunal set aside the Commissioner's order, allowing the appeal and giving the appellants an opportunity to substantiate their claim and present their case in person. This decision ensures a fair approach to addressing issues raised regarding the premature show-cause notice and non-fulfillment of export obligations due to financial difficulties. Case-Laws Customs Tue, 10 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31554