The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that once Export Obligation Discharge Certificates (EODCs) are issued by the Directorate General of Foreign Trade (DGFT) and remain unrevoked, customs authorities cannot independently reopen or challenge fulfillment of export obligations. The bench of Ashok Jindal (Judicial Member) and K….
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