https://www.taxtmi.com/caselaws?id=268217 The Court ruled in favor of the appellant, stating that the appellant was entitled to place orders and receive goods before the EPCG licence issue date as long as Customs clearance and duty payment were not done. The Court emphasized that the provisional clearance of goods should not be held against the appellant due to bureaucratic delays in licence issuance. The appellant's actions were deemed permissible within the limitations set by the licence, which only restricted time and value, not the appellant's conduct before the licence issue date. The Court set aside the authorities' orders and allowed the appeal. en-us Fri, 04 Sep 2015 00:00:00 +0530 Fri, 08 Jan 2016 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268217 The Court ruled in favor of the appellant, stating that the appellant was entitled to place orders and receive goods before the EPCG licence issue date as long as Customs clearance and duty payment were not done. The Court emphasized that the provisional clearance of goods should not be held against the appellant due to bureaucratic delays in licence issuance. The appellant's actions were deemed permissible within the limitations set by the licence, which only restricted time and value, not the appellant's conduct before the licence issue date. The Court set aside the authorities' orders and allowed the appeal. Case-Laws Customs Fri, 04 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268217