https://www.taxtmi.com/forum/issue?id=120743 Under the EPCG scheme the export obligation must be discharged by the EPCG authorisation holder unless a holding or other entity is expressly recognised on the authorisation as a supporting manufacturer or group company; third party exports count only if goods are manufactured by the authorisation holder or recognised supporting manufacturer and specified shipping, invoicing and export realisation compliances are met, otherwise EO will not be treated as fulfilled and benefits may be denied or recovered. en-us Fri, 30 Jan 2026 18:55:48 +0530 Tue, 03 Feb 2026 20:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120743 Under the EPCG scheme the export obligation must be discharged by the EPCG authorisation holder unless a holding or other entity is expressly recognised on the authorisation as a supporting manufacturer or group company; third party exports count only if goods are manufactured by the authorisation holder or recognised supporting manufacturer and specified shipping, invoicing and export realisation compliances are met, otherwise EO will not be treated as fulfilled and benefits may be denied or recovered. Discussion-Forum Customs Fri, 30 Jan 2026 18:55:48 +0530 https://www.taxtmi.com/forum/issue?id=120743