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    <title>2023 (12) TMI 388 - CESTAT NEW DELHI</title>
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    <description>CESTAT NEW DELHI held that the appellant fulfilled export obligations and submitted requisite documents to DGFT for EODC issuance before the prescribed deadline. The tribunal found that customs authorities failed to verify EODC status with DGFT before imposing liability. The delay in EODC issuance was attributable to DGFT, not the appellant. Non-cooperation between customs and DGFT departments resulted in wrongful denial of benefits to the appellant. The tribunal set aside the impugned order imposing custom duty liability and allowed the appeal.</description>
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    <pubDate>Thu, 07 Dec 2023 00:00:00 +0530</pubDate>
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      <title>2023 (12) TMI 388 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=446704</link>
      <description>CESTAT NEW DELHI held that the appellant fulfilled export obligations and submitted requisite documents to DGFT for EODC issuance before the prescribed deadline. The tribunal found that customs authorities failed to verify EODC status with DGFT before imposing liability. The delay in EODC issuance was attributable to DGFT, not the appellant. Non-cooperation between customs and DGFT departments resulted in wrongful denial of benefits to the appellant. The tribunal set aside the impugned order imposing custom duty liability and allowed the appeal.</description>
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      <pubDate>Thu, 07 Dec 2023 00:00:00 +0530</pubDate>
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