https://www.taxtmi.com/caselaws?id=120670 Capital goods imported duty-free under the EPCG Scheme remained subject to fulfilment of the export obligation within five years from the licence date. Although the DGFT amendment substituting detergent products was treated as relating back to the original licence, the importer did not complete the staged export obligation within the prescribed period. Exports began only after the amendment and were completed beyond the original five-year term, so the exemption condition was not satisfied. The customs exemption was therefore not admissible, and the duty demand was sustained. en-us Wed, 15 Nov 2006 00:00:00 +0530 Mon, 23 Jul 2012 14:21:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120670 Capital goods imported duty-free under the EPCG Scheme remained subject to fulfilment of the export obligation within five years from the licence date. Although the DGFT amendment substituting detergent products was treated as relating back to the original licence, the importer did not complete the staged export obligation within the prescribed period. Exports began only after the amendment and were completed beyond the original five-year term, so the exemption condition was not satisfied. The customs exemption was therefore not admissible, and the duty demand was sustained. Case-Laws Customs Wed, 15 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120670