https://www.taxtmi.com/caselaws?id=258638 Under the EPCG Scheme, export obligation is satisfied only when the exported goods are manufactured or produced with the use of the imported capital goods, and the linked customs exemption applies only on that substantive condition. Goods exported from a different factory, without being made using the imported capital goods, do not qualify for discharge of the obligation. An export obligation discharge certificate cannot override this non-compliance, so the exemption benefit remains unavailable and the customs duty demand is sustainable. en-us Wed, 21 Jan 2015 00:00:00 +0530 Tue, 11 Aug 2015 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258638 Under the EPCG Scheme, export obligation is satisfied only when the exported goods are manufactured or produced with the use of the imported capital goods, and the linked customs exemption applies only on that substantive condition. Goods exported from a different factory, without being made using the imported capital goods, do not qualify for discharge of the obligation. An export obligation discharge certificate cannot override this non-compliance, so the exemption benefit remains unavailable and the customs duty demand is sustainable. Case-Laws Customs Wed, 21 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258638