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2018 (8) TMI 1241

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..... the DGFT - Since the only ground on which demand was confirmed was non-submission of EODC and the same has now been submitted by the appellant. In view of this redemption letter, the impugned order is not sustainable in law - appeal allowed - decided in favor of appellant. - C/20899/2016-DB - Final Order No. 21008/2018 - Dated:- 26-7-2018 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR .....

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..... gy Unit (EHTP) and the goods cleared to EHTP in terms of the provisions of Chapter 8 of the Foreign Trade Policy 2004-09/2009-14. A show-cause notice was issued to the appellant on the ground that the appellants have not fulfilled the export obligation against the Advance Authorization No. 710049194 dated 26.12.2006 issued by the JDGFT, Bangalore, After following the due process, the Joint Commiss .....

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..... d the appellate authority. He further submitted that he has produced the said certificate before this Tribunal which is on record dated 22.09.2016 issued by the DGFT and EODC clearly shows that the appellant has completed the export obligation in full value as well as in quantity term, in proportion to import made and the case has been redeemed in terms of Para 4.26 of Handbook of Procedures 2004- .....

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