https://www.taxtmi.com/caselaws?id=110395 Under the EPCG scheme, rupee receipts for port services priced in dollars may count towards export obligation where RBI treats amounts paid in rupees from sums remittable to an overseas principal as deemed foreign-exchange earnings. The relevant export-policy meaning of "service provider" and "free foreign exchange" is to be read consistently with that RBI clarification. Customs authorities cannot adopt a narrower reading of the notification to deny EPCG benefit. Where the tariff structure and rupee collection method were known to authorities, suppression is not established merely because the receipts were collected in Indian currency. en-us Tue, 25 Nov 2003 00:00:00 +0530 Mon, 16 Apr 2012 15:52:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110395 Under the EPCG scheme, rupee receipts for port services priced in dollars may count towards export obligation where RBI treats amounts paid in rupees from sums remittable to an overseas principal as deemed foreign-exchange earnings. The relevant export-policy meaning of "service provider" and "free foreign exchange" is to be read consistently with that RBI clarification. Customs authorities cannot adopt a narrower reading of the notification to deny EPCG benefit. Where the tariff structure and rupee collection method were known to authorities, suppression is not established merely because the receipts were collected in Indian currency. Case-Laws Customs Tue, 25 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110395