https://www.taxtmi.com/caselaws?id=258638 The Tribunal upheld the Customs duty demand against the appellants for importing capital goods under an EPCG license. The appeal was dismissed as the goods exported did not meet the requirement of being manufactured using the imported capital goods, leading to ineligibility for benefits under the exemption notification. The appellants failed to fulfill export obligations as per the conditions, resulting in liability for the differential duty payment. The decision emphasized strict compliance with scheme requirements to avoid such liabilities. 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 The Tribunal upheld the Customs duty demand against the appellants for importing capital goods under an EPCG license. The appeal was dismissed as the goods exported did not meet the requirement of being manufactured using the imported capital goods, leading to ineligibility for benefits under the exemption notification. The appellants failed to fulfill export obligations as per the conditions, resulting in liability for the differential duty payment. The decision emphasized strict compliance with scheme requirements to avoid such liabilities. Case-Laws Customs Wed, 21 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258638