https://www.taxtmi.com/caselaws?id=446704 An importer who fulfilled the export obligation within the prescribed period and submitted the requisite papers to the competent authority could not be denied exemption merely because the Export Obligation Discharge Certificate was issued later by DGFT. The delay in issuance was attributable to the public authority, not the importer, and the customs authorities were required to verify the certificate status and consider the subsequently produced EODC. On that basis, the demand of customs duty was held unsustainable and the benefit of the notification was restored. en-us Thu, 07 Dec 2023 00:00:00 +0530 Sat, 09 Dec 2023 08:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446704 An importer who fulfilled the export obligation within the prescribed period and submitted the requisite papers to the competent authority could not be denied exemption merely because the Export Obligation Discharge Certificate was issued later by DGFT. The delay in issuance was attributable to the public authority, not the importer, and the customs authorities were required to verify the certificate status and consider the subsequently produced EODC. On that basis, the demand of customs duty was held unsustainable and the benefit of the notification was restored. Case-Laws Customs Thu, 07 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446704