https://www.taxtmi.com/caselaws?id=428913 The Court addressed the interpretation of the Export Promotion Capital Goods Scheme (EPCG Scheme) and its exemption from additional duty under the Customs Tariff Act. The petitioner faced ambiguity due to amendments under the GST regime impacting the exemption. The Court emphasized the need for clarity and directed respondents to provide documentation regarding the issuance of Notification No. 79/2017-Cus to understand the decision-making process. The judgment underscores the importance of consistency and transparency in applying tax laws and schemes to prevent confusion and ensure fairness for importers. en-us Mon, 10 Oct 2022 00:00:00 +0530 Fri, 14 Oct 2022 08:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428913 The Court addressed the interpretation of the Export Promotion Capital Goods Scheme (EPCG Scheme) and its exemption from additional duty under the Customs Tariff Act. The petitioner faced ambiguity due to amendments under the GST regime impacting the exemption. The Court emphasized the need for clarity and directed respondents to provide documentation regarding the issuance of Notification No. 79/2017-Cus to understand the decision-making process. The judgment underscores the importance of consistency and transparency in applying tax laws and schemes to prevent confusion and ensure fairness for importers. Case-Laws Customs Mon, 10 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428913