#Customs Duty Demand

CESTAT rules that failure to meet a procedural condition under a customs exemption notification does not automatically trigger duty demand, provided the underlying objective of the condition has been achieved. This shields compliant importers from punitive demands when technical lapses don't undermine the exemption's intent, reinforcing proportionality in customs enforcement.

CESTAT Kolkata holds that Export Obligation Discharge Certificates (EODCs) issued by DGFT are binding and conclusive evidence of export obligation fulfilment under FTP schemes. The ruling sets aside a ₹14.97 crore customs demand, reinforcing legal certainty for exporters and importers relying on DGFT authorisations.