https://www.taxtmi.com/caselaws?id=787845 Non-fulfilment of export obligation under the EPCG scheme without fraud or duty evasion permits recovery of differential customs duty and interest, but precludes confiscation, redemption fine and penalty once duty is paid and the importer exits the scheme. The Tribunal applied precedent distinguishing revenue recovery from punitive measures, upheld the demand for duty with interest recoverable under law, and set aside confiscation, redemption fine and penalty because non-fulfilment arose from circumstances beyond the importer's control and there was no fraudulent conduct impacting Customs revenue. en-us Wed, 28 Jan 2026 00:00:00 +0530 Fri, 13 Mar 2026 08:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787845 Non-fulfilment of export obligation under the EPCG scheme without fraud or duty evasion permits recovery of differential customs duty and interest, but precludes confiscation, redemption fine and penalty once duty is paid and the importer exits the scheme. The Tribunal applied precedent distinguishing revenue recovery from punitive measures, upheld the demand for duty with interest recoverable under law, and set aside confiscation, redemption fine and penalty because non-fulfilment arose from circumstances beyond the importer's control and there was no fraudulent conduct impacting Customs revenue. Case-Laws Customs Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787845