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    <title>2025 (7) TMI 500 - MADRAS HIGH COURT</title>
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    <description>HC dismissed writ petitions challenging rejection of appeals under EPCG license scheme. Petitioner failed to submit required documents on time despite fulfilling export obligations. Appeals were rejected as time-barred under Section 15(1)(b) of Foreign Trade (Development and Regulation) Act, 1992. Court found petitioner filed appeals nearly two years after receiving notice of rejection order on 06.11.2017, well beyond prescribed limitation period even when calculated from date of knowledge. Court held that fulfilling export obligation without filing relevant forms renders compliance unsubstantiated, and enormous delay in approaching authorities was fatal to petitioner&#039;s case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=774432</link>
      <description>HC dismissed writ petitions challenging rejection of appeals under EPCG license scheme. Petitioner failed to submit required documents on time despite fulfilling export obligations. Appeals were rejected as time-barred under Section 15(1)(b) of Foreign Trade (Development and Regulation) Act, 1992. Court found petitioner filed appeals nearly two years after receiving notice of rejection order on 06.11.2017, well beyond prescribed limitation period even when calculated from date of knowledge. Court held that fulfilling export obligation without filing relevant forms renders compliance unsubstantiated, and enormous delay in approaching authorities was fatal to petitioner&#039;s case.</description>
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