https://www.taxtmi.com/caselaws?id=764171 CESTAT New Delhi held that customs authorities cannot question a discharge certificate issued by DGFT regarding fulfillment of export obligations under an EPCG License without prior adjudication by DGFT itself. The appellant fulfilled export obligations within the extended time period granted by DGFT, which issued a discharge certificate on 10.05.1999. When the appellant later made additional exports as precautionary measure after learning of disputes regarding certain exports, this was deemed prudent rather than fraudulent. The Commissioner's rejection of the appellant's plea was improper as DGFT had already confirmed obligation fulfillment and issued discharge certificate. Appeal allowed. en-us Fri, 03 Jan 2025 00:00:00 +0530 Fri, 03 Jan 2025 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764171 CESTAT New Delhi held that customs authorities cannot question a discharge certificate issued by DGFT regarding fulfillment of export obligations under an EPCG License without prior adjudication by DGFT itself. The appellant fulfilled export obligations within the extended time period granted by DGFT, which issued a discharge certificate on 10.05.1999. When the appellant later made additional exports as precautionary measure after learning of disputes regarding certain exports, this was deemed prudent rather than fraudulent. The Commissioner's rejection of the appellant's plea was improper as DGFT had already confirmed obligation fulfillment and issued discharge certificate. Appeal allowed. Case-Laws Customs Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764171