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Issues:
1. Validity of the import licence under the EPCG Scheme. 2. Compliance with export obligation conditions for the import licence. 3. Justification for confiscation of imported machinery under the Customs Act. Issue 1: The first contention raised was regarding the validity of the import licence under the EPCG Scheme, despite the importer choosing not to avail of the notification. The representative argued that the licence remained valid, supported by a letter from the Director General of Foreign Trade confirming this stance. Issue 2: The analysis delved into the conditions laid down in Chapter VI of the Import Policy 1992-97 concerning the EPCG Scheme. It was highlighted that informing Customs about not availing the scheme indicated non-compliance with the export obligation condition, rendering the licence invalid for importation of the goods. Issue 3: The justification for the proposed confiscation of the machinery under the Customs Act was challenged. The argument presented was that since the goods were shipped under a valid licence, the importation was not unauthorized, drawing parallels from a previous Supreme Court judgment. The department's attempt to invoke confiscation under a different subsection was deemed insufficient due to lack of written notice and absence of compliance with specific conditions post-importation. The judgment ultimately allowed the appeal, setting aside the impugned order for confiscation of the imported machinery, emphasizing the lack of legal grounds for confiscation under the Customs Act. The detailed analysis covered the nuances of the EPCG Scheme, export obligation conditions, and the procedural aspects of confiscation, providing a comprehensive overview of the legal issues involved in the case.
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