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Customs - Highlights / Catch Notes

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Extension of two years of Export Obligation period with a ...


Export Obligation Extension Suspended Over Suspicious Documents; Reconsideration Possible if Cleared in DRI Proceedings.

May 19, 2021

Case Laws     Customs     HC

Extension of two years of Export Obligation period with a further request to prospectively grant it for two years - Once having extended the period on 27.11.2018, without availing the opportunity, the grant of extension of Export Obligation period, cannot be cancelled. However, if there are certain suspicious documents noticed by the DRI, the authority concerned, if has chosen to suspend the same and has sought the detail from the petitioner, no interference is desirable. If the petitioner is given a clean chit in the proceedings of the show cause notice, it may request the concerned authority to consider the case of extending the Export Obligation period which has been suspended presently and it would be for the authority to consider such a request at an appropriate time - HC

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