https://www.taxtmi.com/caselaws?id=120791 Full discharge of export obligation within the permitted EPCG period entitled the importer to regularisation under the governing public notice, and the discharge certificate could not be ignored by customs absent misrepresentation, fraud, or another excluded ground. As the export obligation was completed before expiry of the five-year period and the competent authority had issued the discharge certificate, the customs demand for alleged breach of the EPCG notification could not be sustained. The order confirming duty demand was therefore set aside, and consequential relief followed. en-us Thu, 25 Jan 2007 00:00:00 +0530 Tue, 24 Jul 2012 14:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120791 Full discharge of export obligation within the permitted EPCG period entitled the importer to regularisation under the governing public notice, and the discharge certificate could not be ignored by customs absent misrepresentation, fraud, or another excluded ground. As the export obligation was completed before expiry of the five-year period and the competent authority had issued the discharge certificate, the customs demand for alleged breach of the EPCG notification could not be sustained. The order confirming duty demand was therefore set aside, and consequential relief followed. Case-Laws Customs Thu, 25 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120791