https://www.taxtmi.com/caselaws?id=785488 Under the advance authorisation scheme, once the DGFT regularises a shortfall in export obligation and issues Export Obligation Discharge Certificates, Customs cannot independently deny the benefit of Notifications No. 96/2009-Cus. and 99/2009-Cus. on the same alleged breach. The discharge certificates confirm compliance for the scheme, and Customs cannot re-open the accepted obligation or sit in appeal over the licensing authority's determination. Where the bonds executed for the authorisations are cancelled after such regularisation, a duty demand under Section 143 of the Customs Act, 1962 does not survive, and the connected interest and penalty also fall with the principal demand. en-us Fri, 23 Jan 2026 00:00:00 +0530 Sat, 24 Jan 2026 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785488 Under the advance authorisation scheme, once the DGFT regularises a shortfall in export obligation and issues Export Obligation Discharge Certificates, Customs cannot independently deny the benefit of Notifications No. 96/2009-Cus. and 99/2009-Cus. on the same alleged breach. The discharge certificates confirm compliance for the scheme, and Customs cannot re-open the accepted obligation or sit in appeal over the licensing authority's determination. Where the bonds executed for the authorisations are cancelled after such regularisation, a duty demand under Section 143 of the Customs Act, 1962 does not survive, and the connected interest and penalty also fall with the principal demand. Case-Laws Customs Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785488