Customs authority cannot question discharge of export obligation given by DGFT under EPCG License

Super Cassettes Inds. Ltd Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that customs authorities cannot question the discharge certificate issued by DGFT in respect of the export obligation in respect of EPCG License. Accordingly, confiscation of goods and imposition of penalty set aside. Facts- The present appeal has been filed by the appellant assailing order dated 31.01.2006 passed by the Commissioner of Customs, New Delhi, by which the demand Rs. 47,38,817/- on import of capital goods against Export Promotion Capital Goods License dated 29.12.1994 in terms of the conditions o...