EPCG scheme - import of machinery - undeclared ‘spares’ - The ...

Case Laws Customs

October 29, 2019

EPCG scheme - import of machinery - undeclared ‘spares’ - The appellant is entitled to adjustment of ‘duty saved’ to the extent of the amount in the ‘transfer release advice’ and the recovery of duty, if any, is to be restricted to any excess due thereafter - Thus, only the undeclared goods valued are liable to confiscation u/s 111.

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EPCG scheme - import of machinery - undeclared ‘spares’ - The ...

Case Laws Customs

October 29, 2019

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