https://www.taxtmi.com/caselaws?id=778274 Simultaneous availment of SHIS and zero-duty EPCG benefits was treated as curable where the exporter surrendered the EPCG benefit, deposited the duty and interest, and obtained regularisation under the relevant DGFT clarification and CBEC circular. On that basis, the exporter could not be regarded as having retained dual benefits, and denial of SHIS on the footing of impermissible simultaneous availment was unsustainable. Applying the scheme conditions purposively and following an earlier identical view, the demand of customs duty and interest was set aside and relief followed in favour of the assessee. en-us Tue, 21 Jan 2025 00:00:00 +0530 Mon, 15 Sep 2025 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778274 Simultaneous availment of SHIS and zero-duty EPCG benefits was treated as curable where the exporter surrendered the EPCG benefit, deposited the duty and interest, and obtained regularisation under the relevant DGFT clarification and CBEC circular. On that basis, the exporter could not be regarded as having retained dual benefits, and denial of SHIS on the footing of impermissible simultaneous availment was unsustainable. Applying the scheme conditions purposively and following an earlier identical view, the demand of customs duty and interest was set aside and relief followed in favour of the assessee. Case-Laws Customs Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778274