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Showing contexts for: exhorted in Commissioner Of Customs - Chennai Ii ... vs Hyundai Motor India Pvt Ltd on 16 December, 2025Matching Fragments
26. In the cross objections the Respondent has taken a plea against invoking of the extended period of limitation. We find that in the instant case the Respondent is stated to have cleared the goods under Bond. In such cases of clearance under Bond, when the Respondent fails to obtain the Export Obligation Discharge Certificate from the DGFT, the Department can issue the SCN at that point in time as the Respondent is bound by the terms of the obligation under the Bond which is live and hence the said contention is without merits. As regards the plea of the respondent that the DRI may be directed to withdraw their request to DGFT, we find that the Hon'ble Gujarat High Court, in Krishna Trading Co v ADGFT, 2016 (336) ELT 449 (Guj) has, holding the DGFT authorities as independent authorities constituted under the FTDR Act, 1992, exhorted them to decide the applications of the petitioners therein independently without in any manner being swayed by any instructions issued by DRI. We also notice that by granting expost facto approval, the DGFT Authorities have shown that they are not influenced or bound by the requests/instructions of DRI. Therefore, we do not find any necessity for any directions in this regard from our end.