https://www.taxtmi.com/caselaws?id=792638 Under the EPCG scheme and Foreign Trade Policy, DGFT is the competent authority to determine export obligation fulfilment and to issue or restore EODCs. Third-party exports are recognised under the relevant notification and policy, and where the record shows physical exports through Customs channels and realisation of export proceeds, Customs should not disregard a subsisting DGFT validation absent primary evidence of fabrication or proved fraud. On the same footing, penalties under the Customs Act require proof of intentional abetment or knowing use of false declarations, and confiscation and redemption fine depend on a valid basis for non-fulfilment of export obligation. Without independently established fraud, those consequences do not survive. en-us Fri, 29 May 2026 00:00:00 +0530 Mon, 01 Jun 2026 08:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792638 Under the EPCG scheme and Foreign Trade Policy, DGFT is the competent authority to determine export obligation fulfilment and to issue or restore EODCs. Third-party exports are recognised under the relevant notification and policy, and where the record shows physical exports through Customs channels and realisation of export proceeds, Customs should not disregard a subsisting DGFT validation absent primary evidence of fabrication or proved fraud. On the same footing, penalties under the Customs Act require proof of intentional abetment or knowing use of false declarations, and confiscation and redemption fine depend on a valid basis for non-fulfilment of export obligation. Without independently established fraud, those consequences do not survive. Case-Laws Customs Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792638