EPCG licence coverage dispute remanded where amended licence coverage and duty-only liability remained unresolved.

The imported consignments were found not to match the original EPCG licence description, and the covering letter alone was not treated as an amendment to the licence. However, the material on record was insufficient to decide conclusively whether the amended licence covered goods already imported. The alternative claim that only duty was payable was also left open for the adjudicating authority to consider if the licence was found unacceptable. The order was set aside and the matter remitted for fresh adjudication.

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Issues: Whether the imported goods were covered by the amended EPCG licence and, if not, whether the matter required fresh adjudication on the appellant's alternative claim that only duty was payable.

Analysis: The imported consignments did not match the original licence description, and the Tribunal held that the covering letter could not by itself be treated as the amendment to the licence. At the same time, the Tribunal found that it could not finally determine from the material produced whether the amended licence covered the goods already imported. The alternative contention regarding liability only to duty was also left for consideration by the adjudicating authority if the licence was found unacceptable.

Outcome: No final adjudication was made on the merits of the licence coverage dispute. The order was set aside and the matter was sent back for fresh decision by the adjudicating authority.

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