https://www.taxtmi.com/caselaws?id=439140 Customs authorities could not deny EPCG benefit or confirm duty and interest on an alleged breach of the actual user condition where the DGFT and appellate foreign trade authority had already examined the same import eligibility issue and granted relief to the importer. The Court held that, once the competent licensing authority has finally decided the matter in favour of the assessee, customs cannot take a contrary view on the same question of eligibility for imported capital goods used in mining operations for a government corporation. The Revenue's authorities were distinguished on facts because they did not involve a final adjudication by the licensing authority in favour of the importer. The demand and alleged violation of EPCG conditions were therefore unsustainable. en-us Thu, 08 Jun 2023 00:00:00 +0530 Sat, 17 Jun 2023 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439140 Customs authorities could not deny EPCG benefit or confirm duty and interest on an alleged breach of the actual user condition where the DGFT and appellate foreign trade authority had already examined the same import eligibility issue and granted relief to the importer. The Court held that, once the competent licensing authority has finally decided the matter in favour of the assessee, customs cannot take a contrary view on the same question of eligibility for imported capital goods used in mining operations for a government corporation. The Revenue's authorities were distinguished on facts because they did not involve a final adjudication by the licensing authority in favour of the importer. The demand and alleged violation of EPCG conditions were therefore unsustainable. Case-Laws Customs Thu, 08 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439140