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        Case ID :
        Customs

        HC partially allowed appeal regarding EPCG scheme export...

        Export Obligation Under EPCG Scheme: NRE Remittances From Cable Subscriptions Valid for 30% Fulfillment Claim

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                          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.
                                HC partially allowed appeal regarding EPCG scheme export obligations. Appellant claimed 30% fulfillment through NRE account remittances for cable subscriptions, supported by certificates from three banks. Court found previous assessment of 14% fulfillment incorrect as it excluded valid remittances up to December 1999. Matter remanded to Settlement Commission to determine actual export obligation achievement based on NRE account remittances. Commission directed to complete verification within 3 months and calculate proportionate duty for unfulfilled obligations. Bank guarantee to remain active pending final determination. Previous orders regarding 14% fulfillment set aside for reassessment.
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