Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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EPCG duty exemption requires strict compliance with the stipulated export obligation. Failure to meet that obligation makes the duty saved and applicable interest recoverable unless a waiver is obtained from the competent EPCG or DGFT authority; flood damage to imported machinery did not establish such waiver. The machinery had been installed but was subsequently submerged and damaged beyond repair. While duty and interest liability for non-fulfilment of export obligation remained enforceable, confiscation, redemption fine and penalties were not sustained in those circumstances. The exemption condition was applied strictly, with the importer bearing the burden of proving entitlement to the exemption.
EPCG duty exemption requires strict compliance with the stipulated export obligation. Failure to meet that obligation makes the duty saved and applicable interest recoverable unless a waiver is obtained from the competent EPCG or DGFT authority; flood damage to imported machinery did not establish such waiver. The machinery had been installed but was subsequently submerged and damaged beyond repair. While duty and interest liability for non-fulfilment of export obligation remained enforceable, confiscation, redemption fine and penalties were not sustained in those circumstances. The exemption condition was applied strictly, with the importer bearing the burden of proving entitlement to the exemption.
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