Exemption to capital goods imported by them under the Zero Duty ...

Exemption Upheld: No Breach in Zero Duty EPCG Authorization for Unused 2010-11 Period, Valid for 2011-12 Imports.

July 12, 2023

Case Laws     Customs     AT

Exemption to capital goods imported by them under the Zero Duty Export Promotion Capital Goods (EPCG) Scheme - the respondent has not availed any Zero Duty EPCG Authorization for the period 2010-11. The Zero Duty EPCG Authorization is for the period 2011--12. Thus, there is no violation of the conditions. The Commissioner has analyzed the entire issue and given detailed discussion. - Benefit cannot be denied - AT

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