https://www.taxtmi.com/caselaws?id=767938 Subsequent EPCG licence material and an export obligation discharge certificate require fresh verification before customs authorities finalise the treatment of excess imported goods under an export promotion scheme. Where the original adjudicating authority has not examined the effect of later licence coverage and DGFT-related discharge documents, the matter must be reconsidered de novo with notice and hearing. Alleged misdeclaration of quantity and value remains separately examinable under customs law and may still support confiscation or penalty, but only after reassessment on the updated record and proper adjudication. en-us Wed, 26 Mar 2025 00:00:00 +0530 Thu, 27 Mar 2025 08:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767938 Subsequent EPCG licence material and an export obligation discharge certificate require fresh verification before customs authorities finalise the treatment of excess imported goods under an export promotion scheme. Where the original adjudicating authority has not examined the effect of later licence coverage and DGFT-related discharge documents, the matter must be reconsidered de novo with notice and hearing. Alleged misdeclaration of quantity and value remains separately examinable under customs law and may still support confiscation or penalty, but only after reassessment on the updated record and proper adjudication. Case-Laws Customs Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767938