https://www.taxtmi.com/caselaws?id=121983 Failure to fulfil export obligation under the EPCG scheme allows withdrawal of the customs exemption and recovery of the full duty foregone, including the basic duty and additional duty component, because breach of the notification conditions revives the underlying liability. Interest on that foregone duty is not recoverable unless there is express statutory or notification-based authority, and general recovery provisions or administrative practice cannot create such liability. Modvat/Cenvat credit was denied for the CVD component because the duty had not actually been paid at import, while relief from fine, penalty and prosecution was granted on the facts considered by the Settlement Commission. en-us Mon, 14 May 2001 00:00:00 +0530 Tue, 07 Aug 2012 17:01:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121983 Failure to fulfil export obligation under the EPCG scheme allows withdrawal of the customs exemption and recovery of the full duty foregone, including the basic duty and additional duty component, because breach of the notification conditions revives the underlying liability. Interest on that foregone duty is not recoverable unless there is express statutory or notification-based authority, and general recovery provisions or administrative practice cannot create such liability. Modvat/Cenvat credit was denied for the CVD component because the duty had not actually been paid at import, while relief from fine, penalty and prosecution was granted on the facts considered by the Settlement Commission. Case-Laws Customs Mon, 14 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121983