https://www.taxtmi.com/caselaws?id=767938 CESTAT Chennai held that while the importer violated Customs Act 1962 by misdeclaring quantity and value of imported goods with excess items not covered by original EPCG license, the subsequent procurement of EPCG license covering excess goods and EODC certificate required verification by customs authorities. Following Supreme Court precedent in Atul Commodities case, matters involving Foreign Trade Policy interpretation must be referred to DGFT. The tribunal set aside the original order and remanded the matter for fresh adjudication after proper verification of the subsequent license and export obligation fulfillment certificate. 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 CESTAT Chennai held that while the importer violated Customs Act 1962 by misdeclaring quantity and value of imported goods with excess items not covered by original EPCG license, the subsequent procurement of EPCG license covering excess goods and EODC certificate required verification by customs authorities. Following Supreme Court precedent in Atul Commodities case, matters involving Foreign Trade Policy interpretation must be referred to DGFT. The tribunal set aside the original order and remanded the matter for fresh adjudication after proper verification of the subsequent license and export obligation fulfillment certificate. Case-Laws Customs Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767938