https://www.taxtmi.com/article/detailed?id=15565 The EPCG Scheme requires a DGFT issued Nexus Certificate confirming direct linkage between imported capital goods and the export product, and an Installation Certificate attesting timely installation and functionality; DGFT nexus certification is conclusive and customs should defer to DGFT, while delayed or missing ICs impede redemption and can attract duty recovery, interest, confiscation and penalties unless DGFT permits corrective filings for bona fide, non mala fide cases. en-us Sat, 06 Dec 2025 08:49:15 +0530 Sat, 06 Dec 2025 08:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15565 The EPCG Scheme requires a DGFT issued Nexus Certificate confirming direct linkage between imported capital goods and the export product, and an Installation Certificate attesting timely installation and functionality; DGFT nexus certification is conclusive and customs should defer to DGFT, while delayed or missing ICs impede redemption and can attract duty recovery, interest, confiscation and penalties unless DGFT permits corrective filings for bona fide, non mala fide cases. Articles Customs - Import - Export - SEZ Sat, 06 Dec 2025 08:49:15 +0530 https://www.taxtmi.com/article/detailed?id=15565