https://www.taxtmi.com/caselaws?id=445288 Exemption under the EPCG scheme depended on proof of export obligation fulfilment, and the demand could not be confirmed on an undisclosed adverse DGFT communication. The assessee had sought redemption, produced a chartered accountant's certificate supporting compliance, and there was nothing showing contemporaneous intimation of deficiencies in the DGFT application. The Tribunal held that the authority should have evaluated the available record pragmatically, considered secondary evidence where primary evidence was unavailable, and followed natural justice before denying the exemption. The demand was set aside and the matter remanded to await the DGFT certificate. en-us Fri, 03 Nov 2023 00:00:00 +0530 Sat, 04 Nov 2023 23:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445288 Exemption under the EPCG scheme depended on proof of export obligation fulfilment, and the demand could not be confirmed on an undisclosed adverse DGFT communication. The assessee had sought redemption, produced a chartered accountant's certificate supporting compliance, and there was nothing showing contemporaneous intimation of deficiencies in the DGFT application. The Tribunal held that the authority should have evaluated the available record pragmatically, considered secondary evidence where primary evidence was unavailable, and followed natural justice before denying the exemption. The demand was set aside and the matter remanded to await the DGFT certificate. Case-Laws Customs Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445288