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Titan Medical Systems Pvt. Ltd. vs Collector Of Customs on 12 November, 2002

"7.1. We agree with the submission of the Appellant that determination of fulfilment of export obligation falls within the jurisdiction of the DGFT. Once the DGFT accepts the fulfilment of export obligation and the bond has been released, the Customs authorities cannot initiate any proceedings for contravention of the provisions of the Foreign Trade Policy. We observe that this view has been held by the Hon'ble Supreme Court in the case of M/s. Titan Medical Systems Pvt. Ltd. v. Collector of Customs, New Delhi [2003 (151) E.L.T. 254 (S.C.)]wherein it has been held as under:-
Supreme Court of India Cites 7 - Cited by 40 - Full Document

Commissioner Of Customs (Gen.) vs Akm Trading Corporation on 12 September, 2006

Commissioner of Customs (Gen.), Mumbai v. AKM Trading Corporation [2007 (208) ELT 406 (Tri-Mumbai)] Commissioner of Customs (Gen.), Mumbai Vs AKM Trading CorporationSkipper Ltd. Vs Commissioner of Customs (port), Kolkata [2025 SCC Online Cestat 94] • Ashok Enterprises vs commissioner of Customs Chennai [2005 (179) ELT 124 (Tri-
Customs, Excise and Gold Tribunal - Mumbai Cites 0 - Cited by 2 - Full Document

Aditya Birla Nuo Ltd vs Commissioner Of Customs And Service Tax ... on 10 February, 2014

7.2. We also find that once the Appellant has fulfilled their export obligation and EODC has been issued by the DGFT authorities and bond released, it amounts to fulfilment of all the conditions laid down under the Notification No. 96/2009-Cus. dated 11.06.2009 under which the Appellant has imported the goods without payment of duty. This view has also been supported by the decision in the case of M/s. Aditya Birla Nuvo Ltd. v. Commissioner of Cus., Bangalore [2010 (249) E.L.T. 273 (Tri. - Bang.)]. The relevant part of the said decision is reproduced below: -
Custom, Excise & Service Tax Tribunal Cites 0 - Cited by 1 - Full Document
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