2026-VIL-1037-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs – Deemed Export, Discharge of Export Obligation, Duty Demand – Respondent obtained authorization for duty-free imports of polymer raw materials under Advance Authorization and Duty-Free Import Authorization schemes obtained Export Obligation Discharge Certificates after completion of deemed exports to a 100% EoU – Demand of duty on the ground of non-fulfillment of export obligation - Whether the Customs authorities can demand duty on the ground of non-fulfillment of export obligation when EODC have been issued by the licensing authority after due verification and have not been revoked - HELD - When an assessee has obtained Export Obligation Discharge Certificate from the licensing authority and all bonds executed at the time of import have been duly discharged by the Customs authority after satisfying itself that the assessee has fulfilled all the conditions, confirming the demand of customs duty alleging violation of the conditions of the notification is bad in law - The Tribunal in similar facts has held that the issuance of Export Obligation Discharge Certificate by the licensing authority is determinative of completion of export obligations and discharge of bonds by Customs authorities represents administrative closure of authorizations. The demand cannot be sustained merely on suspicion or on the basis of intelligence developed by the DRI without prior consultation with the licensing authority or revocation of the certificates. When export obligations have been completed and bonds have been released, there is no question of wilful misstatement or suppression of facts with intent to evade payment of duty - The appeal filed by the Revenue is rejected
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