https://www.taxtmi.com/caselaws?id=90906 The appeal challenged the confiscation of imported items under the Customs Act due to a violation of the EPCG scheme conditions. The machines were relocated without prior permission to a sister concern, leading to the confiscation order by the Commissioner of Customs. The appellants obtained post facto approval from the DGFT for the relocation, which was subsequently regularized under the EPCG scheme. The Appellate Tribunal recognized the regularization by the DGFT, setting aside the confiscation order and allowing the appeal with consequential relief. en-us Mon, 22 Mar 1999 00:00:00 +0530 Wed, 12 Oct 2011 14:16:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90906 The appeal challenged the confiscation of imported items under the Customs Act due to a violation of the EPCG scheme conditions. The machines were relocated without prior permission to a sister concern, leading to the confiscation order by the Commissioner of Customs. The appellants obtained post facto approval from the DGFT for the relocation, which was subsequently regularized under the EPCG scheme. The Appellate Tribunal recognized the regularization by the DGFT, setting aside the confiscation order and allowing the appeal with consequential relief. Case-Laws Customs Mon, 22 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90906