https://www.taxtmi.com/caselaws?id=438226 The appeal was allowed as the appellant provided evidence of fulfilling the export obligation, which was previously ignored by the lower court. The impugned order confirming the enforcement of the bond/bank guarantee and imposing fines and penalties was set aside. The appellant was granted consequential benefits in accordance with the law. en-us Mon, 08 May 2023 00:00:00 +0530 Fri, 26 May 2023 08:24:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438226 The appeal was allowed as the appellant provided evidence of fulfilling the export obligation, which was previously ignored by the lower court. The impugned order confirming the enforcement of the bond/bank guarantee and imposing fines and penalties was set aside. The appellant was granted consequential benefits in accordance with the law. Case-Laws Customs Mon, 08 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438226