https://www.taxtmi.com/caselaws?id=191089 The Tribunal allowed the appeal, setting aside the confiscation of the imported machine and the demand of differential duty. The Tribunal found that the appellants did not deliberately violate the EPCG scheme conditions, as they had installed the machine in a sister concern due to practical constraints and had fulfilled their export obligations. Consequently, the Tribunal ruled in favor of the appellants, concluding that the penalties imposed under the Customs Act were not warranted given the circumstances. en-us Wed, 01 Feb 2006 00:00:00 +0530 Mon, 20 Mar 2017 15:32:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191089 The Tribunal allowed the appeal, setting aside the confiscation of the imported machine and the demand of differential duty. The Tribunal found that the appellants did not deliberately violate the EPCG scheme conditions, as they had installed the machine in a sister concern due to practical constraints and had fulfilled their export obligations. Consequently, the Tribunal ruled in favor of the appellants, concluding that the penalties imposed under the Customs Act were not warranted given the circumstances. Case-Laws Customs Wed, 01 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191089