https://www.taxtmi.com/caselaws?id=413042 A beneficial public notice dealing with simultaneous availment of zero duty EPCG and SHIS benefits was construed as not requiring the importer to file a separate application for policy relaxation under para 2.58 of the Foreign Trade Policy 2015-20. The text of the notice and para 2.58 did not impose such an additional condition, and once the SHIS scrips were surrendered and cancelled by the issuing authority, customs authorities could not read in further requirements to deny the exemption. On that basis, the linked duty demand, confiscation, redemption fine and penalty could not be sustained. en-us Tue, 28 Sep 2021 00:00:00 +0530 Mon, 04 Oct 2021 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413042 A beneficial public notice dealing with simultaneous availment of zero duty EPCG and SHIS benefits was construed as not requiring the importer to file a separate application for policy relaxation under para 2.58 of the Foreign Trade Policy 2015-20. The text of the notice and para 2.58 did not impose such an additional condition, and once the SHIS scrips were surrendered and cancelled by the issuing authority, customs authorities could not read in further requirements to deny the exemption. On that basis, the linked duty demand, confiscation, redemption fine and penalty could not be sustained. Case-Laws Customs Tue, 28 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413042