https://www.taxtmi.com/caselaws?id=203446 EPCG import licence and concessional customs duty were held unavailable where the importer did not satisfy the prescribed past export performance criteria. The policy allowed registered manufacturer-exporters with at least three years of regular exports to claim the facility, while the amended public notice permitted only merit-based consideration for other manufacturers. The document states that a deemed licence could not arise merely because goods were imported and cleared under interim directions, and export obligation benefits depended on a valid licence from the competent authority. In the absence of eligibility, Customs was entitled to recover full duty, and the request for regularisation was rejected. en-us Tue, 20 Apr 2010 00:00:00 +0530 Fri, 27 May 2011 09:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203446 EPCG import licence and concessional customs duty were held unavailable where the importer did not satisfy the prescribed past export performance criteria. The policy allowed registered manufacturer-exporters with at least three years of regular exports to claim the facility, while the amended public notice permitted only merit-based consideration for other manufacturers. The document states that a deemed licence could not arise merely because goods were imported and cleared under interim directions, and export obligation benefits depended on a valid licence from the competent authority. In the absence of eligibility, Customs was entitled to recover full duty, and the request for regularisation was rejected. Case-Laws Customs Tue, 20 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203446