High Court Rules in Favor of Assessee for Fulfilling Export Obligations Under Notification No. 30/1997 Despite Delay.

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Full Text of the Document

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....Advance Licensing - Notification No. 30/1997, dated 1-4-1997 - export obligation - Public Notice dated 7-11-2002 - the assessee was entitled to seek extension of export obligation period of six months from the date of Public Notice for fulfilment of certain conditions - assessee has fulfilled the export obligation though belatedly - Decided in favor of the assessee - HC....