https://www.taxtmi.com/caselaws?id=118181 An importer who failed to re-export capital goods within the original and extended period under Customs Notification No. 3/89-Cus could still seek alternative relief under the Export Promotion Capital Goods scheme. The authorities were required to consider the request for further extension, or alternatively assess the claim for notional clearance on its merits, rather than reject it solely because the goods had earlier been cleared under another customs notification. Relief under the EPCG scheme remained subject to its normal conditions, but denial without proper consideration was unsustainable. en-us Fri, 31 Mar 2006 00:00:00 +0530 Thu, 28 Jun 2012 18:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118181 An importer who failed to re-export capital goods within the original and extended period under Customs Notification No. 3/89-Cus could still seek alternative relief under the Export Promotion Capital Goods scheme. The authorities were required to consider the request for further extension, or alternatively assess the claim for notional clearance on its merits, rather than reject it solely because the goods had earlier been cleared under another customs notification. Relief under the EPCG scheme remained subject to its normal conditions, but denial without proper consideration was unsustainable. Case-Laws Customs Fri, 31 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118181