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    <title>2008 (8) TMI 226 - CESTAT NEW DELHI</title>
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    <description>Goods imported under a valid EPCG licence were held not liable to confiscation, redemption fine, or penalties where the licence had not been questioned by the licensing authority and the goods had not yet been cleared under the scheme. Mere apprehension that the importer may misuse the scheme in future was insufficient to justify penal action. The note distinguishes cases involving forged or fraudulent licences and states that alleged misrepresentation in obtaining a licence is for the licensing authority to examine unless fraud is established.</description>
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      <link>https://www.taxtmi.com/caselaws?id=33150</link>
      <description>Goods imported under a valid EPCG licence were held not liable to confiscation, redemption fine, or penalties where the licence had not been questioned by the licensing authority and the goods had not yet been cleared under the scheme. Mere apprehension that the importer may misuse the scheme in future was insufficient to justify penal action. The note distinguishes cases involving forged or fraudulent licences and states that alleged misrepresentation in obtaining a licence is for the licensing authority to examine unless fraud is established.</description>
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