https://www.taxtmi.com/caselaws?id=776322 The CESTAT held that customs authorities cannot deny exemption benefits under the EPCG Scheme without prior adjudication or cancellation of the export obligation discharge certificate (EODC) by the DGFT. Following Supreme Court and Delhi HC precedents, the tribunal ruled that customs lack jurisdiction to question the validity of certificates issued under the FTDR Act. The demand and penalty imposed based on statements under section 108 of the Customs Act were unjustified. The order by the Commissioner (Preventive) denying exemption and imposing penalties was set aside, and the appeal was allowed. en-us Tue, 05 Aug 2025 00:00:00 +0530 Wed, 06 Aug 2025 11:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776322 The CESTAT held that customs authorities cannot deny exemption benefits under the EPCG Scheme without prior adjudication or cancellation of the export obligation discharge certificate (EODC) by the DGFT. Following Supreme Court and Delhi HC precedents, the tribunal ruled that customs lack jurisdiction to question the validity of certificates issued under the FTDR Act. The demand and penalty imposed based on statements under section 108 of the Customs Act were unjustified. The order by the Commissioner (Preventive) denying exemption and imposing penalties was set aside, and the appeal was allowed. Case-Laws Customs Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776322