Customs Case Remanded: Misdeclared Imports Under EPCG License Require Fresh Review After Appellant Obtained Subsequent License

CESTAT set aside and remanded a case involving misdeclaration of imported goods where excess items (one headstock and 12 drums) were discovered that weren't covered by the appellant's original EPCG license. The Tribunal noted that the appellant subsequently obtained a license covering the excess goods and produced an EODC dated 09.01.2024 evidencing fulfillment of export obligations. While acknowledging the contravention of Customs Act 1962 through incorrect declarations, CESTAT emphasized that the Original Authority failed to verify and consider the subsequent license. Following Atul Commodities precedent, the Tribunal directed de novo adjudication to properly verify the validity of the subsequent EPCG license and EODC certificate. .....

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