#DGFT

CESTAT Chennai holds that export obligations under the EPCG Scheme can be lawfully discharged through third-party shipping bills when the DGFT has explicitly validated the Export Obligation Discharge Certificates, affirming the licensing authority’s primacy over customs’ post-facto scrutiny. This shields compliant exporters from arbitrary penalties and clarifies that DGFT’s administrative approval supersedes rigid customs interpretations.

The Customs Appellate Tribunal holds that only DGFT has authority to determine DEPB eligibility; customs authorities cannot cancel export orders or reassess exports post-facto.