EPCG import compliance turns on later relaxation of Type Approval Certificate requirement and belated production of the certificate.

An imported car cleared under an EPCG licence was initially not accompanied by the Type Approval Certificate, but that requirement was later relaxed by a DGFT notification. The certificate was produced subsequently, and the export obligation had already been fulfilled. On that basis, the non-production of the certificate was treated as a procedural deficiency that stood cured by later compliance and the intervening relaxation, and relief was granted to the importer.

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Issues: Whether the appellant was entitled to relief where the imported car under the EPCG scheme was not accompanied by the Type Approval Certificate at the time of import, but the requirement was later dispensed with and the certificate was eventually produced.

Analysis: The import was made under the EPCG licence and the car was cleared against that licence. The Type Approval Certificate was a procedural requirement under the Import Licensing Notes, but that requirement was subsequently relaxed by the DGFT notification in 2004. The certificate was produced later, and the export obligation had already been discharged. In these circumstances, the later relaxation was relevant because the only deficiency was non-production of a procedural certificate, which was ultimately complied with, albeit belatedly.

Conclusion: The appeal was allowed, and the appellant succeeded.

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