2015 (12) TMI 723

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..... ants have made efforts for procurement of the certificate, the issuance of which is in hands of DGFT officers. If the said certificates are not being issued by DGFT, the assessee cannot be blamed for the same. We would like to observe here that number of such type of orders are repeatedly argued before us whereas inspite of an assessee having done his part of the job, the DGFT authority are not is .....

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..... lf inasmuch as the short issue is involved. 2. The Commissioner vide his impugned order has confirmed the duty of ₹ 90,00,000/- (Rupees Ninety lakh only) along with interest and imposition of penalties on the finding that the appellant has not been able to produce the export obligation discharged certificate by DGFT and as such, the benefit of duty free imports availed in terms of Notific .....

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..... s are repeatedly argued before us whereas inspite of an assessee having done his part of the job, the DGFT authority are not issuing necessary certificates. Such type of inaction on the part of the DGFT officers result in increase of litigation at all the levels thus creating obstacle to discharge of other deserving matters by consuming the time of the Court. Apart from that, unnecessary litigatio .....

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