https://www.taxtmi.com/caselaws?id=30221 Import under a specific EPCG licence could not be denied by customs on the basis of additional import restrictions or homologation requirements not expressed in the licence, especially where the licensing authority had granted permission on the declared vehicle model and the policy was later relaxed. The Tribunal held that homologation testing and CMVR compliance burden lay in the relevant regulatory chain and could not be insisted upon from the importer on these facts. Confiscation, penalty, and enforcement of the bond and bank guarantee were therefore unsustainable and were set aside. en-us Mon, 16 Jan 2006 00:00:00 +0530 Mon, 18 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30221 Import under a specific EPCG licence could not be denied by customs on the basis of additional import restrictions or homologation requirements not expressed in the licence, especially where the licensing authority had granted permission on the declared vehicle model and the policy was later relaxed. The Tribunal held that homologation testing and CMVR compliance burden lay in the relevant regulatory chain and could not be insisted upon from the importer on these facts. Confiscation, penalty, and enforcement of the bond and bank guarantee were therefore unsustainable and were set aside. Case-Laws Customs Mon, 16 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30221