Case Law Analysis
|Custom, Excise & Service Tax Tribunal
EODC is Conclusive Proof of Export Obligation Fulfilment Under FTP Schemes: CESTAT Kolkata Quashes ₹14.97 Crore Demand | Customs Law
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.