https://www.taxtmi.com/caselaws?id=780032 Where an EPCG importer produced the export obligation discharge certificate and a duty-paid regularisation letter, the customs demand for alleged non-fulfilment of export obligation could not be sustained. The text states that the appellant had already paid the duty and interest attributable to the shortfall, obtained DGFT regularisation, and secured closure of the case as redeemed and closed. On that basis, the factual foundation for invoking Section 28 of the Customs Act, 1962 was treated as no longer surviving, and rejection of relief merely because the documents were not produced earlier was considered unjustified. en-us Tue, 14 Oct 2025 00:00:00 +0530 Fri, 17 Oct 2025 08:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780032 Where an EPCG importer produced the export obligation discharge certificate and a duty-paid regularisation letter, the customs demand for alleged non-fulfilment of export obligation could not be sustained. The text states that the appellant had already paid the duty and interest attributable to the shortfall, obtained DGFT regularisation, and secured closure of the case as redeemed and closed. On that basis, the factual foundation for invoking Section 28 of the Customs Act, 1962 was treated as no longer surviving, and rejection of relief merely because the documents were not produced earlier was considered unjustified. Case-Laws Customs Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780032