https://www.taxtmi.com/caselaws?id=112161 Non-compliance with notification conditions under the EPCG scheme supported confiscation of imported goods and did not warrant a stay of confiscation. Failure to fulfil the applicable conditions and discharge duty liability also did not justify complete waiver of pre-deposit, particularly where revenue protection remained necessary. Conditional relief was available by balancing the appellant's asserted liability and hardship against revenue security: a limited pre-deposit was required, while the remaining duty and penalty were waived temporarily upon compliance. The principles emphasise that exemption or export-obligation defaults may require a substantial deposit before further relief is granted. en-us Thu, 24 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 18:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112161 Non-compliance with notification conditions under the EPCG scheme supported confiscation of imported goods and did not warrant a stay of confiscation. Failure to fulfil the applicable conditions and discharge duty liability also did not justify complete waiver of pre-deposit, particularly where revenue protection remained necessary. Conditional relief was available by balancing the appellant's asserted liability and hardship against revenue security: a limited pre-deposit was required, while the remaining duty and penalty were waived temporarily upon compliance. The principles emphasise that exemption or export-obligation defaults may require a substantial deposit before further relief is granted. Case-Laws Customs Thu, 24 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112161