https://www.taxtmi.com/caselaws?id=786102 Where the competent foreign trade authority closed an EPCG default under an amnesty framework after payment of customs duty and interest, the corresponding customs demand and adverse order could not be sustained. The subsequent closure letter regularized the default and recorded the EPCG authorisation as closed, removing the for continuing the impugned adjudication. On that basis, CESTAT Kolkata set aside the order and granted relief to the assessee, consistent with the final closure of the EPCG matter by the DGFT. en-us Fri, 16 Jan 2026 00:00:00 +0530 Fri, 06 Feb 2026 09:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786102 Where the competent foreign trade authority closed an EPCG default under an amnesty framework after payment of customs duty and interest, the corresponding customs demand and adverse order could not be sustained. The subsequent closure letter regularized the default and recorded the EPCG authorisation as closed, removing the for continuing the impugned adjudication. On that basis, CESTAT Kolkata set aside the order and granted relief to the assessee, consistent with the final closure of the EPCG matter by the DGFT. Case-Laws Customs Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786102