Customs authority cannot demand duty once EODC is issued by DGFT

Interglobe Enterprises Limited Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that since DGFT [Directorate General of Foreign Trade] has issued EODC [Export obligation Discharge Certificate] under EPCG [Export Promotion Capital Goods] hence customs authority cannot initiate proceeding demanding duty/ imposing penalty. Facts- The appellant was engaged in the business of Tours and Travels Services, imported three Cars and claimed the benefit of Notification No. 49/2000 and Notification No. 44/2002 relating to Export Promotion Capital Goods Scheme. The said three cars were imported f...