https://www.taxtmi.com/caselaws?id=446809 Relaxation under the EPCG scheme for procedural lapses was conditional, not automatic. For third-party exports, the cited circular required supporting documents and the relevant shipping bills to show both the third party's name and the licence holder's name, alongside the prescribed endorsement requirements in the Handbook of Procedures. Because the appellant did not produce the shipping bills and admitted that the required particulars were absent, the authorities could not verify the genuineness of the claim. On those facts, non-compliance was treated as substantive rather than curable, and the claimed EPCG benefit was rejected. en-us Fri, 08 Dec 2023 00:00:00 +0530 Tue, 12 Dec 2023 09:02:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446809 Relaxation under the EPCG scheme for procedural lapses was conditional, not automatic. For third-party exports, the cited circular required supporting documents and the relevant shipping bills to show both the third party's name and the licence holder's name, alongside the prescribed endorsement requirements in the Handbook of Procedures. Because the appellant did not produce the shipping bills and admitted that the required particulars were absent, the authorities could not verify the genuineness of the claim. On those facts, non-compliance was treated as substantive rather than curable, and the claimed EPCG benefit was rejected. Case-Laws Customs Fri, 08 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446809