https://www.taxtmi.com/caselaws?id=261133 An EPCG exemption notification requiring installation of imported capital goods within six months also allowed the customs authority to extend that period, and where no outer limit was fixed, extension depended on a factual assessment of bona fide delay. The assessee, a government undertaking carrying out a large pollution-control project and reliant on government funding, showed a genuine reason for delay and gave assurance that the remaining machinery would be installed by a specified date. The extension request was accepted, subject to quarterly reporting and the possibility of further extension if needed. en-us Mon, 05 Jan 2015 00:00:00 +0530 Fri, 03 Jul 2015 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261133 An EPCG exemption notification requiring installation of imported capital goods within six months also allowed the customs authority to extend that period, and where no outer limit was fixed, extension depended on a factual assessment of bona fide delay. The assessee, a government undertaking carrying out a large pollution-control project and reliant on government funding, showed a genuine reason for delay and gave assurance that the remaining machinery would be installed by a specified date. The extension request was accepted, subject to quarterly reporting and the possibility of further extension if needed. Case-Laws Customs Mon, 05 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261133