{"id":7605,"date":"2026-01-14T16:43:04","date_gmt":"2026-01-14T11:13:04","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=7605"},"modified":"2026-01-14T16:43:04","modified_gmt":"2026-01-14T11:13:04","slug":"customs-cannot-recover-duty-after-dgft-discharge-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/customs-cannot-recover-duty-after-dgft-discharge-cestat","title":{"rendered":"Customs Cannot Recover Duty After DGFT Discharge | CESTAT"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/customs\/101010000000412799\/once-dgft-discharged-export-obligation-customs-lacked-jurisdiction-duty-foregone-or-interest-not-recoverable-cestat\"><span class=\"TextRun SCXW147023339 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW147023339 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">L.R.C. Speciality Chemicals Pvt. Ltd. vs. Commissioner of Customs (Exports), Raigad (2025) 36 Centax 295 (Tri.-Bom)<\/span><\/span><\/a><span class=\"EOP SCXW147023339 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>S\/Shri Ajay Sharma, Member<\/strong> (J) &amp;<strong>\u00a0C J Mathew<\/strong>, Member (T)<\/li>\n<li><strong>Shri Vinay S Sejpal<\/strong>, Adv., for the appellants<\/li>\n<li><strong>Shri Krishna Azad,<\/strong> Assistant Commissioner (AR), for the respondent<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span data-contrast=\"none\">The appellant-assessee imported goods duty-free under the Foreign Trade Policy, subject to fulfilment of export obligation, and the Directorate General of Foreign Trade\u00a0(DGFT)\u00a0subsequently issued an export obligation discharge certificate acknowledging completion of such obligation. Despite the discharge of export obligation in the records of the licensing authority, Customs authorities initiated proceedings alleging that the duty-free imported goods had been transferred to another entity and used for the manufacture of goods cleared for domestic consumption. On that basis, Customs invoked Section 125 of the Customs Act, 1962 to seek confiscation, fine in lieu of confiscation, and recovery of duty foregone along with interest. The matter was accordingly placed before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>CESTAT Held<\/em><\/h2>\n<p><span data-contrast=\"none\">The CESTAT held that once the export obligation stood discharged in the records of the DGFT, the jurisdiction of Customs to re-examine compliance with export obligation ceased to subsist. The Tribunal held that the issuance of an export obligation discharge certificate by the licensing authority precluded Customs from alleging violation of export obligation conditions. It was held that in such circumstances, invocation of Section 125 of the Customs Act, 1962 for confiscation or for recovery of duty foregone and interest was not sustainable. The Tribunal accordingly held that the proceedings initiated by Customs were without jurisdiction and allowed the appeals.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\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 Ltd<\/a> \u2014 2021 (378) E.L.T. 42 (Kar.) \u2014 Followed [Paras 4, 8, 10]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(386)%20E.L.T.%20236%20(Bom.)&amp;itemType=AP\">Commissioner v. Air India Ltd.<\/a> \u2014 2023 (386) E.L.T. 236 (Bom.) \u2014 Referred [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2003%20(157)%20E.L.T.%2013%20(Bom.)&amp;itemType=AP\">Commissioner v. Autolite (India) Ltd<\/a> \u2014 2003 (157) E.L.T. 13 (Bom.) \u2014 Followed [Paras 4, 9, 10]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2009%20(248)%20E.L.T.%20122%20(Bom)&amp;itemType=AP\">Commissioner v. Finesse Creation Inc<\/a> \u2014 2009 (248) E.L.T. 122 (Bom) \u2014 Referred [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2001%20(132)%20E.L.T.%20257%20(SC)&amp;itemType=AP\">Commissioner v. Jagdish Cancer &amp; Research Centre<\/a> \u2014 2001 (132) E.L.T. 257 (SC) \u2014 Followed [Paras 4, 5, 10]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2008%20(229)%20E.L.T.%20185%20(P%20%26%20H)&amp;itemType=AP\">Commissioner v. Raja Impex (P) Ltd<\/a>. \u2014 2008 (229) E.L.T. 185 (P &amp; H) \u2014 Referred [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(318)%20E.L.T.%20551%20(SC)&amp;itemType=AP\">Fortis Hospital Ltd. v. Commissioner<\/a> \u2014 2015 (318) E.L.T. 551 (SC) \u2014 Referred [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2024%20(390)%20E.L.T.%203%20(SC)&amp;itemType=AP\">Navayuga Engineering Co Ltd. v. Union of India<\/a> \u2014 2024 (390) E.L.T. 3 (SC) \u2014 Referred [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2003%20(151)%20E.L.T.%20254%20(SC)&amp;itemType=AP\">Titan Medical Systems Pvt Ltd v. Collector<\/a> \u2014 2003 (151) E.L.T. 254 (SC) \u2014 Followed [Paras 4, 9, 10]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: L.R.C. Speciality Chemicals Pvt. Ltd. vs. Commissioner of Customs (Exports),&hellip;<\/p>\n","protected":false},"author":16,"featured_media":7610,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-7605","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>Customs Cannot Recover Duty After DGFT Discharge | CESTAT<\/title>\n<meta name=\"description\" content=\"CESTAT holds that once DGFT discharges export obligation, Customs lacks jurisdiction to recover duty foregone or interest.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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