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    <title>Judicial Scrutiny of EPCG Scheme Compliance.</title>
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    <description>The Tribunal upheld recovery of duty and interest where the importer breached EPCG exemption and surety bond conditions by failing to maintain required export levels, while setting aside demands and confiscation where the Department could not prove clearance, diversion, suppression, or fraudulent intent; the extended limitation period was held inapplicable without evidence of mens rea, and penalties premised on evasion were quashed.</description>
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      <description>The Tribunal upheld recovery of duty and interest where the importer breached EPCG exemption and surety bond conditions by failing to maintain required export levels, while setting aside demands and confiscation where the Department could not prove clearance, diversion, suppression, or fraudulent intent; the extended limitation period was held inapplicable without evidence of mens rea, and penalties premised on evasion were quashed.</description>
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