https://www.taxtmi.com/caselaws?id=785852 Export Obligation Discharge Certificates issued by DGFT are determinative of fulfillment under the EPCG scheme; Customs authorities cannot sustain demands, confiscation or redemption fines in respect of EPCG obligations without a prior cancellation or adjudication by DGFT, and therefore the confirmed demand and penalties were set aside. The ruling also recognises export earnings from hotel, travel and tourism services as creditable for discharge of EPCG export obligations, with the consequence that such export receipts may satisfy the scheme requirement when certified by DGFT. en-us Mon, 19 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785852 Export Obligation Discharge Certificates issued by DGFT are determinative of fulfillment under the EPCG scheme; Customs authorities cannot sustain demands, confiscation or redemption fines in respect of EPCG obligations without a prior cancellation or adjudication by DGFT, and therefore the confirmed demand and penalties were set aside. The ruling also recognises export earnings from hotel, travel and tourism services as creditable for discharge of EPCG export obligations, with the consequence that such export receipts may satisfy the scheme requirement when certified by DGFT. Case-Laws Customs Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785852