9911796707
TMI Blog2017 (5) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... es - Held that: - the export obligation needs to be fulfilled by the appellants. The notification nowhere specify that such fulfillment of the export obligation is to be established only on the basis of EODC to be obtained from the DGFT. It would be open to the Customs authorities to satisfy themselves about the fulfillment of such export obligation on the basis of other export related documents a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll the required export obligation and other conditions. The Customs authorities noticed that the appellant has violated the conditions of the above notification inasmuch as they failed to submit the Export Obligation Discharge Certificate from the DGFT who is a licensing authority for the advance licenses. Accordingly, the proceedings were initiated against the appellant which resulted in the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g such inputs were exported. She accordingly, claims that the export obligation stand fulfilled by the appellant. However, the export obligation discharge certificate has still not been obtained from the DGFT. She also submitted that they were facing difficulty in obtaining the EODC inasmuch as they have omitted to mention the relevant advance license number in the concerned shipping documents. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that they have by mistake not mentioned advance license number in the export documents. On going through the relevant notification, it is seen that the export obligation needs to be fulfilled by the appellants. The notification nowhere specify that such fulfillment of the export obligation is to be established only on the basis of EODC to be obtained from the DGFT. It would be open to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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