https://www.taxtmi.com/caselaws?id=776428 Delay in issuance of the Export Obligation Discharge Certificate could not, by itself, justify denial of EPCG exemption where the record showed that the importer had sought redemption and later produced prima facie proof that export obligation had been discharged. Departmental instructions required Customs not to duplicate DGFT verification and to keep the matter pending where proof of application before DGFT had been filed. In the absence of fraud or any similar exception, the duty demand based only on non-production of the EODC was unsustainable, and relief was warranted. en-us Fri, 08 Aug 2025 00:00:00 +0530 Mon, 11 Aug 2025 08:43:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776428 Delay in issuance of the Export Obligation Discharge Certificate could not, by itself, justify denial of EPCG exemption where the record showed that the importer had sought redemption and later produced prima facie proof that export obligation had been discharged. Departmental instructions required Customs not to duplicate DGFT verification and to keep the matter pending where proof of application before DGFT had been filed. In the absence of fraud or any similar exception, the duty demand based only on non-production of the EODC was unsustainable, and relief was warranted. Case-Laws Customs Fri, 08 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776428