https://www.taxtmi.com/caselaws?id=781818 Where the legality of an Advance Authorization or fulfilment of its export obligation is already under consideration before the DGFT, Customs may investigate and issue notice but should not finally adjudicate the duty demand until the DGFT has taken a conclusive decision on the same issue. The customs demand confirming duty, interest, fine and penalty was therefore premature, set aside, and the matter remanded for decision after the DGFT determines the export-obligation controversy. en-us Wed, 02 Jul 2025 00:00:00 +0530 Fri, 21 Nov 2025 08:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781818 Where the legality of an Advance Authorization or fulfilment of its export obligation is already under consideration before the DGFT, Customs may investigate and issue notice but should not finally adjudicate the duty demand until the DGFT has taken a conclusive decision on the same issue. The customs demand confirming duty, interest, fine and penalty was therefore premature, set aside, and the matter remanded for decision after the DGFT determines the export-obligation controversy. Case-Laws Customs Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781818