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Customs - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

EPCG Scheme - failure to fulfill the conditions stipulated in ...

Case Laws     Customs

August 26, 2021

EPCG Scheme - failure to fulfill the conditions stipulated in the license - failure to submit the export obligation discharge certificate EODC issued by the licensing authority - The appellant has fulfilled the export obligation much prior the expiry of the time under the license issued to him. He also has produced the EODC before Commissioner (Appeals) proving that he has fulfilled the export obligation. The order ignoring the said EOC with an intent to confirm the recovery of duty waiver sought by the appellant at the time of imports is nothing but a forcible recovery. - AT

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