https://www.taxtmi.com/caselaws?id=787141 In EPCG imports, duty and interest could not be finally confirmed without first accounting for extensions of the export obligation period and the relevant computation under the exemption notification, so the demand was remanded for fresh determination. Confiscation of the capital goods under Section 111(o) of the Customs Act and the redemption fine failed because the export obligation period had been extended by the competent authority and the action was premature. The penalty under Section 112(a) also could not survive once confiscation was unsustainable. The importer thus obtained partial relief, with only the duty issue left for recomputation. en-us Wed, 25 Feb 2026 00:00:00 +0530 Fri, 27 Feb 2026 08:36:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787141 In EPCG imports, duty and interest could not be finally confirmed without first accounting for extensions of the export obligation period and the relevant computation under the exemption notification, so the demand was remanded for fresh determination. Confiscation of the capital goods under Section 111(o) of the Customs Act and the redemption fine failed because the export obligation period had been extended by the competent authority and the action was premature. The penalty under Section 112(a) also could not survive once confiscation was unsustainable. The importer thus obtained partial relief, with only the duty issue left for recomputation. Case-Laws Customs Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787141