https://www.taxtmi.com/caselaws?id=31699 Interest cannot be levied on differential duty demanded for breach of EPCG notification conditions unless the statute or notification expressly authorises it, so the interest demand was set aside. Once the importer became liable for and paid the differential duty after failure to fulfil the export obligation, confiscation of the capital goods, redemption fine and penalty were held not to survive, and those consequences were also set aside. The duty demand itself remained undisturbed. en-us Wed, 23 Jul 2008 00:00:00 +0530 Tue, 02 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31699 Interest cannot be levied on differential duty demanded for breach of EPCG notification conditions unless the statute or notification expressly authorises it, so the interest demand was set aside. Once the importer became liable for and paid the differential duty after failure to fulfil the export obligation, confiscation of the capital goods, redemption fine and penalty were held not to survive, and those consequences were also set aside. The duty demand itself remained undisturbed. Case-Laws Customs Wed, 23 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31699