https://www.taxtmi.com/caselaws?id=120326 Duty under the EPCG scheme cannot be demanded for alleged non-fulfilment of export obligation while the extended export period granted by the licensing authority is still running. The alleged shifting of machinery from the licensed premises, even if contrary to licence conditions, was treated as a matter for the licensing authority and did not by itself justify customs action on the facts then existing. On that basis, the duty demand was premature and unsustainable, and the confiscation and penalty based on the same premise also could not stand. en-us Wed, 08 Nov 2006 00:00:00 +0530 Wed, 18 Jul 2012 14:46:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120326 Duty under the EPCG scheme cannot be demanded for alleged non-fulfilment of export obligation while the extended export period granted by the licensing authority is still running. The alleged shifting of machinery from the licensed premises, even if contrary to licence conditions, was treated as a matter for the licensing authority and did not by itself justify customs action on the facts then existing. On that basis, the duty demand was premature and unsustainable, and the confiscation and penalty based on the same premise also could not stand. Case-Laws Customs Wed, 08 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120326