https://www.taxtmi.com/caselaws?id=335493 Under the EPCG scheme, customs cannot finally determine non-fulfilment of export obligation before the licensing authority decides a pending discharge application, particularly where the obligation is linked to services and requires assessment within the licensing framework. The text also notes that exemption conditions must be applied reasonably: alleged personal use of imported vehicles, without an express requirement of exclusive use, and the absence of an installation certificate for movable cars did not justify confiscation, duty demand or penalties. The operative effect discussed is that notification conditions must be read in light of their purpose and practical feasibility, rather than by imposing impossible compliance standards. en-us Tue, 25 Oct 2016 00:00:00 +0530 Fri, 18 Aug 2017 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335493 Under the EPCG scheme, customs cannot finally determine non-fulfilment of export obligation before the licensing authority decides a pending discharge application, particularly where the obligation is linked to services and requires assessment within the licensing framework. The text also notes that exemption conditions must be applied reasonably: alleged personal use of imported vehicles, without an express requirement of exclusive use, and the absence of an installation certificate for movable cars did not justify confiscation, duty demand or penalties. The operative effect discussed is that notification conditions must be read in light of their purpose and practical feasibility, rather than by imposing impossible compliance standards. Case-Laws Customs Tue, 25 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335493