https://www.taxtmi.com/caselaws?id=791326 Where an assessee claims to have fulfilled the export obligation but the Export Obligation Discharge Certificate is still awaited from the licensing authority, demand and penalty should not be sustained merely for non-production of that certificate at that stage. The Tribunal noted that the relevant circular permitted consideration of the matter on the basis of the certificate as and when issued, and found that the dispute required reconsideration by the adjudicating authority. The impugned order was therefore set aside and the matter remanded for fresh decision once the certificate is produced. en-us Mon, 06 Apr 2026 00:00:00 +0530 Sat, 09 May 2026 07:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791326 Where an assessee claims to have fulfilled the export obligation but the Export Obligation Discharge Certificate is still awaited from the licensing authority, demand and penalty should not be sustained merely for non-production of that certificate at that stage. The Tribunal noted that the relevant circular permitted consideration of the matter on the basis of the certificate as and when issued, and found that the dispute required reconsideration by the adjudicating authority. The impugned order was therefore set aside and the matter remanded for fresh decision once the certificate is produced. Case-Laws Customs Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791326