https://www.taxtmi.com/caselaws?id=379885 The Tribunal confirmed duty liability, confiscated goods valued at Rs. 87,83,485, and imposed penalties under section 114A of the Customs Act, 1962, due to the failure to install capital goods at the designated address under the EPCG scheme. The appellant's argument that confiscation should not occur when full duty is paid was rejected. The breach of conditions led to the confirmation of duty liability, confiscation, and penalties. The appeal of M/s Prakash Roadlines Corporation Pvt Ltd was dismissed, while the appeal of the Director was allowed due to lack of evidence of deliberate wrongdoing. en-us Tue, 07 May 2019 00:00:00 +0530 Sat, 15 Feb 2020 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379885 The Tribunal confirmed duty liability, confiscated goods valued at Rs. 87,83,485, and imposed penalties under section 114A of the Customs Act, 1962, due to the failure to install capital goods at the designated address under the EPCG scheme. The appellant's argument that confiscation should not occur when full duty is paid was rejected. The breach of conditions led to the confirmation of duty liability, confiscation, and penalties. The appeal of M/s Prakash Roadlines Corporation Pvt Ltd was dismissed, while the appeal of the Director was allowed due to lack of evidence of deliberate wrongdoing. Case-Laws Customs Tue, 07 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379885