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 1. Background and Short Question: The appellant challenged the Order-in-Appeal No. 315/2019, where the Commissioner of Customs ...