Appellant cannot be penalised for delay in issuance of EODC by DGFT

Kabir Oldtex Vs Commissioner of Customs (CESTAT Delhi)

Introduction: The case of Kabir Oldtex vs Commissioner of Customs (CESTAT Delhi) delves into the ramifications of a delayed Export Obligation Discharge Certificate (EODC) issuance by the Directorate General of Foreign Trade (DGFT). This article provides a comprehensive analysis of the CESTAT Delhi order, shedding light on key aspects and the ultimate deletion of penalties imposed on the importer.

Detailed Analysis

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