https://www.taxtmi.com/caselaws?id=112337 For EPCG imports, export obligation must be discharged strictly in the manner prescribed by the governing policy, and exports from another unit could be clubbed only if the required shipping bill endorsement and related identification conditions were met. As those conditions were not shown to be satisfied, the export obligation was not proved to have been fulfilled. The resulting non-fulfilment sustained the differential customs duty, confiscation and interest, while the redemption fine and penalty were reduced because the obligation had been substantially met to a large extent. en-us Mon, 12 Jul 2004 00:00:00 +0530 Wed, 12 Jun 2024 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112337 For EPCG imports, export obligation must be discharged strictly in the manner prescribed by the governing policy, and exports from another unit could be clubbed only if the required shipping bill endorsement and related identification conditions were met. As those conditions were not shown to be satisfied, the export obligation was not proved to have been fulfilled. The resulting non-fulfilment sustained the differential customs duty, confiscation and interest, while the redemption fine and penalty were reduced because the obligation had been substantially met to a large extent. Case-Laws Customs Mon, 12 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112337