EPCG licence obligation can be discharged by way of direct/third party exports

Angallamman Knit Fabrics Vs Commissioner of Customs (CESTAT Chennai) The appellant has produced various challlans as proof of supply of yarn by Rithvikk Garments to Sri Angallamman Knit Fabrics. So also there are several invoices produced to show that M/s.Sri Angallamman Knit Fabrics was job work-manufacturer and was using the imported goods for manufacture of knitted fabrics which was later made into knitted garments by Rithvikk Garments. From the conditions of the EPCG licence, it is also seen that licence holder may discharge the export obligation by way of direct exports as well as through...