https://www.taxtmi.com/caselaws?id=171790 The High Court clarified that the adjudicating authority must confirm that the 191 shipping bills were not used to fulfill the export obligation under the EPCG licence number before deleting it. Only then can the amendment proceed. The civil miscellaneous appeal was disposed of without costs, and the related M.P. was closed. en-us Fri, 20 Jul 2012 00:00:00 +0530 Sat, 01 Aug 2015 16:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171790 The High Court clarified that the adjudicating authority must confirm that the 191 shipping bills were not used to fulfill the export obligation under the EPCG licence number before deleting it. Only then can the amendment proceed. The civil miscellaneous appeal was disposed of without costs, and the related M.P. was closed. Case-Laws Customs Fri, 20 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171790