https://www.taxtmi.com/highlights?id=71946 Clearance of Capital goods from SEZ to DTA under EPCG - Switchover thus from one scheme to another of capital goods needs to be construed strictly through specific mandate of the legislature and not liberally - E.P.C.G. till exit from SEZ unit is not available, nor has appellant produced any such mandate or opinion from administrative authorities like Dev. Commissioners approving such availment by customs - AT en-us Tue, 12 Sep 2023 09:24:05 +0530 Tue, 12 Sep 2023 09:24:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71946 Clearance of Capital goods from SEZ to DTA under EPCG - Switchover thus from one scheme to another of capital goods needs to be construed strictly through specific mandate of the legislature and not liberally - E.P.C.G. till exit from SEZ unit is not available, nor has appellant produced any such mandate or opinion from administrative authorities like Dev. Commissioners approving such availment by customs - AT Highlights Customs Tue, 12 Sep 2023 09:24:05 +0530 https://www.taxtmi.com/highlights?id=71946