https://www.taxtmi.com/caselaws?id=785849 EODC certification that export obligation under EPCG was fulfilled cannot be second-guessed by Customs in absence of prior DGFT adjudication cancelling that certificate; relying on CESTAT precedents, the Customs demand and penalties based on its own review were held unsustainable and set aside. The legal point emphasises that the issuing authority's certification of export discharge carries binding administrative effect unless lawfully withdrawn after due adjudication, and Customs lacks jurisdiction to confirm demands contrary to an extant DGFT certificate. 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=785849 EODC certification that export obligation under EPCG was fulfilled cannot be second-guessed by Customs in absence of prior DGFT adjudication cancelling that certificate; relying on CESTAT precedents, the Customs demand and penalties based on its own review were held unsustainable and set aside. The legal point emphasises that the issuing authority's certification of export discharge carries binding administrative effect unless lawfully withdrawn after due adjudication, and Customs lacks jurisdiction to confirm demands contrary to an extant DGFT certificate. Case-Laws Customs Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785849