https://www.taxtmi.com/caselaws?id=471859 Conditional customs duty exemption under an Advance Authorisation requires an Export Obligation Discharge Certificate or redemption letter establishing fulfilment of the export obligation. Proof that an application for the certificate has been made to the DGFT may justify keeping customs action in abeyance until the DGFT decides the application. A duty-payment certificate does not substitute for the required discharge certificate, although it may support an application to obtain one. Demand and penalty relief is sustainable where the discharge certificate is produced, but not where only a duty-payment certificate is available and the certificate remains unissued. en-us Fri, 19 Dec 2025 00:00:00 +0530 Tue, 22 Sep 2026 08:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471859 Conditional customs duty exemption under an Advance Authorisation requires an Export Obligation Discharge Certificate or redemption letter establishing fulfilment of the export obligation. Proof that an application for the certificate has been made to the DGFT may justify keeping customs action in abeyance until the DGFT decides the application. A duty-payment certificate does not substitute for the required discharge certificate, although it may support an application to obtain one. Demand and penalty relief is sustainable where the discharge certificate is produced, but not where only a duty-payment certificate is available and the certificate remains unissued. Case-Laws Customs Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471859