Re-export of EPCG capital goods allowed for defect, repair or replacement with EO re fixation and duty adjustment. Capital Goods under EPCG found defective may be re-exported to supplier or exported for replacement/repairs abroad within three years of customs clearance with RA/Customs permission; EO will be re fixed and Customs will credit previously availed duty benefits which can be debited on import of replacements, and the duty component of repair costs plus insurance and freight both ways will be considered for EO re fixation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Re-export of EPCG capital goods allowed for defect, repair or replacement with EO re fixation and duty adjustment.
Capital Goods under EPCG found defective may be re-exported to supplier or exported for replacement/repairs abroad within three years of customs clearance with RA/Customs permission; EO will be re fixed and Customs will credit previously availed duty benefits which can be debited on import of replacements, and the duty component of repair costs plus insurance and freight both ways will be considered for EO re fixation.
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