https://www.taxtmi.com/highlights?id=97650 Liability for non fulfilment of EPCG export obligations was confirmed, with the importer held liable for differential customs duty and unpaid interest; the appellant had deposited duty but interest remains recoverable by revenue. Separately, confiscation of goods, redemption fine and penalty were set aside because non fulfilment arose from circumstances beyond the importer's control and there was no allegation or finding of fraud, applying the Tribunal's prior approach to similar EPCG cases; duty and interest liability remains enforceable while punitive measures were quashed. en-us Fri, 13 Mar 2026 08:36:46 +0530 Fri, 13 Mar 2026 08:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97650 Liability for non fulfilment of EPCG export obligations was confirmed, with the importer held liable for differential customs duty and unpaid interest; the appellant had deposited duty but interest remains recoverable by revenue. Separately, confiscation of goods, redemption fine and penalty were set aside because non fulfilment arose from circumstances beyond the importer's control and there was no allegation or finding of fraud, applying the Tribunal's prior approach to similar EPCG cases; duty and interest liability remains enforceable while punitive measures were quashed. Highlights Customs Fri, 13 Mar 2026 08:36:46 +0530 https://www.taxtmi.com/highlights?id=97650