TMI Blog2010 (4) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... uty free import for the goods specified in the licence. Held that- the appellant could not produce the EODC certificate within time before the lower authorities and without EODC certificate, the lower authorities have confirmed the duty and interest against the appellant. But, as the certificate is on record, I find that it would be appropriate to send the matter back to the original adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e me. 2. Today the matter was listed for hearing. The appellant has filed their written submission and chose not to appear. The written submissions have been taken on record and considered. 3. The appellants had submitted that further processing the caster seeds, the said refined caster oil was exported out of India and the appellants has fulfilled the export obligations cast on them by exporti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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