Appeal u/s 130 Dismissed: Non-Fulfillment of Export Obligations Must Be Appealed u/s 130E to Apex Court.

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....100% EOU - non-fulfilment of export obligation - The appeal under Section 130 of the Act before this Court would not be maintainable and the appellant/revenue has to pursue its grievance by filing an appeal under Section 130E of the Act before the Hon’ble Apex Court - the appeal filed under Section 130 of the Act is held to be not maintainable - HC....