Customs duty demand quashed as export obligation fulfilled within extended period

Anjani Technoplast Ltd. Vs Principal Commissioner of Customs (Delhi High Court) Delhi High Court held that demand of customs duty on account of failure to fulfil export obligations under Advance Authorization set aside as export obligation was fulfilled within extended period and redemption/discharge certificate was issued thereafter. Facts- The present appeal has been filed, inter alia, challenging the impugned order dated 8th August, 2022 passed by the Central Excise and Service Tax Appellate Tribunal. Vide the impugned order the CESTAT has dismissed the application for restoration of Appel...