https://www.taxtmi.com/article/detailed?id=15798 Once DGFT accepts regularisation of export shortfalls and issues an Export Obligation Discharge Certificate, the EODC constitutes conclusive proof of export obligation fulfilment and redeems the Advance Authorization; Customs authorities lack jurisdiction to re-open or dispute the DGFT's determination, and inconsistent positions by separate government wings on the same Foreign Trade Policy determination are impermissible. en-us Mon, 02 Feb 2026 08:22:43 +0530 Mon, 02 Feb 2026 08:22:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15798 Once DGFT accepts regularisation of export shortfalls and issues an Export Obligation Discharge Certificate, the EODC constitutes conclusive proof of export obligation fulfilment and redeems the Advance Authorization; Customs authorities lack jurisdiction to re-open or dispute the DGFT's determination, and inconsistent positions by separate government wings on the same Foreign Trade Policy determination are impermissible. Articles Customs - Import - Export - SEZ Mon, 02 Feb 2026 08:22:43 +0530 https://www.taxtmi.com/article/detailed?id=15798