Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quashed.

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....Export Obligation Discharge Certificates (EODC) issued by DGFT are conclusive for fulfilling EPCG export obligations unless DGFT itself adjudicates and cancels them; Customs lacks jurisdiction to confirm demand, confiscation or redemption fines absent such DGFT cancellation. CESTAT decisions cited require DGFT adjudication before Customs may dispute certified discharge of obligation, and therefore demands and penalties imposed by Customs on certified exporters were set aside. The note also recognises that export earnings from hotel, travel and tourism services may be treated for EPCG obligation discharge where certified by the competent authority.....