Once DGFT Issues EODC, Customs Cannot Deny Advance Authorization Benefits: CESTAT Chennai

Vedanta Ltd. Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai Reiterates: Once DGFT Issues EODC, Customs Cannot Deny Advance Authorization Benefits Vedanta Ltd. vs. Commissioner of Customs, Tuticorin [2026-VIL-158-CESTAT-CHE-CU] The Chennai Bench of the CESTAT has delivered a significant ruling wherein it was held that Customs authorities cannot question or deny duty exemption benefits once DGFT has regularised export shortfalls and issued Export Obligation Discharge Certificates (EODCs). The said ruling has reinforced the supremacy of DGFT decisions in matters relating to Advance A...