{"id":2847,"date":"2025-02-28T08:16:22","date_gmt":"2025-02-28T02:46:22","guid":{"rendered":"https:\/\/centaxblogs.taxmann.com\/?p=2847"},"modified":"2025-02-28T08:16:22","modified_gmt":"2025-02-28T02:46:22","slug":"no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat","title":{"rendered":"No Customs Duty Demand if Export Obligation Was Duly Discharged Under Advance Licence Scheme | CESTAT"},"content":{"rendered":"<pre><strong>Case Details:<\/strong> <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/customs\/101010000000389170\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat\">Skipper Ltd. Versus Commissioner of Customs (Port), Kolkata (2025) 27 Centax 246 (Tri.-Cal)<\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>S\/Shri Ashok Jindal<\/strong>, Member (J) &amp; <strong>K. Anpazhakan<\/strong>, Member (T)<\/li>\n<li><strong>Shri Kartick Kurmi<\/strong>, Adv., for the Appellant.<\/li>\n<li><strong>Shri Subrata Debnath<\/strong>, Authorized Representative, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The assessee, engaged in the manufacture and export of Galvanized Transmission Line Towers and Parts, obtained four Advance Authorizations in 2010 for duty-free import of Zinc Ingots under Customs Notification No. 96\/2009 for use in manufacturing export goods. The Customs authorities issued a Show Cause Notice, demanding customs duty on the ground that the exported goods had been partly manufactured from domestically procured raw materials before the import of Zinc Ingots. The Revenue contended that the export obligation could not be discharged with reference to subsequently imported raw materials. Aggrieved, the assessee filed an appeal before the Calcutta High Court, arguing that the Directorate General of Foreign Trade (DGFT) had certified the fulfilment of export obligations and the executed bond had been released, thereby precluding the Customs authorities from initiating proceedings.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The Hon\u2019ble Calcutta High Court held that once the DGFT certifies the fulfilment of the export obligation and the bond executed by the assessee is released, the Customs authorities lack jurisdiction to initiate proceedings for contravention of the Foreign Trade Policy. It was emphasized that the determination of export obligation compliance falls within the exclusive domain of the DGFT, and Customs authorities cannot re-evaluate or dispute the fulfilment of obligations once certified. Accordingly, the demand for customs duty was deemed unsustainable.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2010%20(249)%20E.L.T.%20273%20(Tri.-Bang)&amp;itemType=AP\">Aditya Birla Nuvo Ltd. v. Commissioner<\/a> \u2014 2010 (249) E.L.T. 273 (Tri.-Bang) \u2014 Relied on [Paras 4.1, 7.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2021%20(378)%20E.L.T.%2042%20(Kar.)&amp;itemType=AP\">Commissioner v. Aditya Birla Nuvo Limited<\/a> \u2014 2021 (378) E.L.T. 42 (Kar.) \u2014 Referred [Para 4.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2014%20(300)%20E.L.T.%20475%20(Tri.-Bom)&amp;itemType=AP\">Commissioner v. Zincollied (Ind) Ltd.<\/a> \u2014 2014 (300) E.L.T. 475 (Tri.-Bom) \u2014 Relied on [Paras 4.3, 4.4, 7.4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2003%20(162)%20E.L.T.%20680%20(Tri.-Bang)&amp;itemType=AP\">Jay Engineering Works Ltd. v. Commissioner<\/a> \u2014 2003 (162) E.L.T. 680 (Tri.-Bang) \u2014 Referred [Para 4.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1997%20(94)%20E.L.T.%20449%20(S.C.)&amp;itemType=AP\">Oblum Electrical Industries Pvt. Ltd. v. Collector<\/a> \u2014 1997 (94) E.L.T. 449 (S.C.) \u2014 Referred [Para 4.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2020%20(374)%20E.L.T.%20110%20(Tri.-Ahmd)&amp;itemType=AP\">PCL Oil &amp; Solvent Ltd. v. Commissioner<\/a> \u2014 2020 (374) E.L.T. 110 (Tri.-Ahmd) \u2014 Referred [Para 4.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2001%20(136)%20E.L.T.%20124%20(Tri.-Bom)&amp;itemType=AP\">Standard Industries Ltd. v. Commissioner<\/a> \u2014 2001 (136) E.L.T. 124 (Tri.-Bom) \u2014 Relied on [Paras 4.2, 7.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2003%20(151)%20E.L.T.%20254%20(S.C.)&amp;itemType=AP\">Titan Medical Systems Pvt. Ltd. v. Collector<\/a> \u2014 2003 (151) E.L.T. 254 (S.C.) \u2014 Relied on [Paras 4, 7.1]<\/li>\n<\/ul>\n<h2><em>List of Departmental Clarification Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%2036%2F97-Cus.&amp;itemType=AP\">C.B.E. &amp; C. Circular No. 36\/97-Cus.<\/a>, dated 16-9-1997 [Paras 4.4, 7.4]<\/li>\n<\/ul>\n<h2><em>List of Notifications Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2093%2F94-Cus.&amp;itemType=AP\">Notification No. 93\/94-Cus.<\/a> [Para 4.4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2093%2F2004-Cus.&amp;itemType=AP\">Notification No. 93\/2004-Cus.<\/a> [Para 4.4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2094%2F2004-Cus.&amp;itemType=AP\">Notification No. 94\/2004-Cus.<\/a> [Para 4.4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2096%2F2009-Cus.&amp;itemType=AP\">Notification No. 96\/2009-Cus.<\/a>, dated 11-9-2009 [Paras 2, 2.1, 4.1, 4.2, 4.3, 4.5, 7, 7.2, 7.3, 7.4, 8]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Skipper Ltd. Versus Commissioner of Customs (Port), Kolkata (2025) 27&hellip;<\/p>\n","protected":false},"author":5,"featured_media":2849,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-2847","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>No Customs Duty Demand if Export Obligation Was Duly Discharged Under Advance Licence Scheme | CESTAT<\/title>\n<meta name=\"description\" content=\"The Calcutta High Court ruled that Customs authorities cannot dispute export obligation compliance once certified by the DGFT, setting aside the customs duty demand.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"No Customs Duty Demand if Export Obligation Was Duly Discharged Under Advance Licence Scheme | CESTAT\" \/>\n<meta property=\"og:description\" content=\"The Calcutta High Court ruled that Customs authorities cannot dispute export obligation compliance once certified by the DGFT, setting aside the customs duty demand.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat\" \/>\n<meta property=\"og:site_name\" content=\"Centax-Blogs\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/centaxindia\" \/>\n<meta property=\"article:published_time\" content=\"2025-02-28T02:46:22+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/02\/8.-No-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-CESTAT.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"920\" \/>\n\t<meta property=\"og:image:height\" content=\"450\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat\"},\"author\":{\"name\":\"Admin\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/8377c5d00cc2d7084efc03a923ead0f9\"},\"headline\":\"No Customs Duty Demand if Export Obligation Was Duly Discharged Under Advance Licence Scheme | CESTAT\",\"datePublished\":\"2025-02-28T02:46:22+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat\"},\"wordCount\":415,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/02\/8.-No-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-CESTAT.jpg\",\"articleSection\":[\"Customs\",\"News\",\"Case Chronicles\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat\",\"name\":\"No Customs Duty Demand if Export Obligation Was Duly Discharged Under Advance Licence Scheme | CESTAT\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/02\/8.-No-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-CESTAT.jpg\",\"datePublished\":\"2025-02-28T02:46:22+00:00\",\"description\":\"The Calcutta High Court ruled that Customs authorities cannot dispute export obligation compliance once certified by the DGFT, setting aside the customs duty demand.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat#primaryimage\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/02\/8.-No-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-CESTAT.jpg\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/02\/8.-No-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-CESTAT.jpg\",\"width\":920,\"height\":450,\"caption\":\"Advance Licence Scheme\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.centaxonline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"No Customs Duty Demand if Export Obligation Was Duly Discharged Under Advance Licence Scheme | CESTAT\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"name\":\"Centax-Blogs\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\",\"name\":\"Centax-Blogs\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"width\":536,\"height\":133,\"caption\":\"Centax-Blogs\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/centaxindia\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/8377c5d00cc2d7084efc03a923ead0f9\",\"name\":\"Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/0393b9f8f1f37627caf2a36b8204c7a0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/0393b9f8f1f37627caf2a36b8204c7a0?s=96&d=mm&r=g\",\"caption\":\"Admin\"},\"url\":\"https:\/\/www.centaxonline.com\/blog\/author\/secure_admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"No Customs Duty Demand if Export Obligation Was Duly Discharged Under Advance Licence Scheme | CESTAT","description":"The Calcutta High Court ruled that Customs authorities cannot dispute export obligation compliance once certified by the DGFT, setting aside the customs duty demand.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat","og_locale":"en_US","og_type":"article","og_title":"No Customs Duty Demand if Export Obligation Was Duly Discharged Under Advance Licence Scheme | CESTAT","og_description":"The Calcutta High Court ruled that Customs authorities cannot dispute export obligation compliance once certified by the DGFT, setting aside the customs duty demand.","og_url":"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat","og_site_name":"Centax-Blogs","article_publisher":"https:\/\/www.facebook.com\/centaxindia","article_published_time":"2025-02-28T02:46:22+00:00","og_image":[{"width":920,"height":450,"url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/02\/8.-No-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-CESTAT.jpg","type":"image\/jpeg"}],"author":"Admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Admin","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat#article","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat"},"author":{"name":"Admin","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/8377c5d00cc2d7084efc03a923ead0f9"},"headline":"No Customs Duty Demand if Export Obligation Was Duly Discharged Under Advance Licence Scheme | CESTAT","datePublished":"2025-02-28T02:46:22+00:00","mainEntityOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat"},"wordCount":415,"commentCount":0,"publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/02\/8.-No-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-CESTAT.jpg","articleSection":["Customs","News","Case Chronicles"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat","url":"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat","name":"No Customs Duty Demand if Export Obligation Was Duly Discharged Under Advance Licence Scheme | CESTAT","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat#primaryimage"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/02\/8.-No-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-CESTAT.jpg","datePublished":"2025-02-28T02:46:22+00:00","description":"The Calcutta High Court ruled that Customs authorities cannot dispute export obligation compliance once certified by the DGFT, setting aside the customs duty demand.","breadcrumb":{"@id":"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat#primaryimage","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/02\/8.-No-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-CESTAT.jpg","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/02\/8.-No-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-CESTAT.jpg","width":920,"height":450,"caption":"Advance Licence Scheme"},{"@type":"BreadcrumbList","@id":"https:\/\/www.centaxonline.com\/blog\/no-customs-duty-demand-if-export-obligation-was-duly-discharged-under-advance-licence-scheme-cestat#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.centaxonline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"No Customs Duty Demand if Export Obligation Was Duly Discharged Under Advance Licence Scheme | CESTAT"}]},{"@type":"WebSite","@id":"https:\/\/www.centaxonline.com\/blog\/#website","url":"https:\/\/www.centaxonline.com\/blog\/","name":"Centax-Blogs","description":"","publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.centaxonline.com\/blog\/#organization","name":"Centax-Blogs","url":"https:\/\/www.centaxonline.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","width":536,"height":133,"caption":"Centax-Blogs"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/centaxindia"]},{"@type":"Person","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/8377c5d00cc2d7084efc03a923ead0f9","name":"Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/0393b9f8f1f37627caf2a36b8204c7a0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0393b9f8f1f37627caf2a36b8204c7a0?s=96&d=mm&r=g","caption":"Admin"},"url":"https:\/\/www.centaxonline.com\/blog\/author\/secure_admin"}]}},"_links":{"self":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/2847","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/comments?post=2847"}],"version-history":[{"count":1,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/2847\/revisions"}],"predecessor-version":[{"id":2850,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/2847\/revisions\/2850"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media\/2849"}],"wp:attachment":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media?parent=2847"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/categories?post=2847"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/tags?post=2847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}