#Export Obligation Discharge Certificate

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.

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.