Export obligation Non-fulfilment - Adjudication not necessary for initiating action

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..... procedure In a case where export obligation under Duty Exemption Scheme was not fulfilled according to the prescribed procedure and Department had issued show Cause Notices for initiating action against persons importing duty free raw materials under the Duty Exemption Entitlement Certificate, a doubt had arisen whether it would be necessary to first establish through separate adjudication pro .....

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