https://www.taxtmi.com/caselaws?id=47765 Customs authorities may investigate alleged non-fulfilment of EPCG export obligations even where the DGFT has issued discharge certificates, because those certificates do not by themselves bar examination of whether the import conditions were actually complied with. In the absence of a statutory bar, mala fides, or collateral purpose, writ interference at the investigation stage is premature. The Court also accepted that seized cars could be released pending investigation on safeguards, including a bank guarantee for differential duty and a bond for possible penalty and redemption fine, while preserving the revenue's interests. The challenge to the investigation was rejected, but conditional interim release was allowed. en-us Tue, 17 Jan 2006 00:00:00 +0530 Wed, 03 Apr 2024 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47765 Customs authorities may investigate alleged non-fulfilment of EPCG export obligations even where the DGFT has issued discharge certificates, because those certificates do not by themselves bar examination of whether the import conditions were actually complied with. In the absence of a statutory bar, mala fides, or collateral purpose, writ interference at the investigation stage is premature. The Court also accepted that seized cars could be released pending investigation on safeguards, including a bank guarantee for differential duty and a bond for possible penalty and redemption fine, while preserving the revenue's interests. The challenge to the investigation was rejected, but conditional interim release was allowed. Case-Laws Customs Tue, 17 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47765