https://www.taxtmi.com/caselaws?id=790737 EPCG exemption disputes turn on compliance with licence conditions and the Foreign Trade Policy read with the notification. The commentary explains that where Export Obligation Discharge Certificates have been issued and the validity of the EPCG licences, installation of capital goods, and their use in manufacture are not in dispute, the remaining question is whether third-party exports can validly count towards discharge of export obligation. It states the governing position that customs authorities should not go behind an instrument issued under the FTDR framework unless the competent foreign trade authority has first found it invalid or illegally obtained, and therefore customs demand, confiscation, and penalties cannot be sustained on that basis. en-us Mon, 27 Apr 2026 00:00:00 +0530 Wed, 29 Apr 2026 08:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790737 EPCG exemption disputes turn on compliance with licence conditions and the Foreign Trade Policy read with the notification. The commentary explains that where Export Obligation Discharge Certificates have been issued and the validity of the EPCG licences, installation of capital goods, and their use in manufacture are not in dispute, the remaining question is whether third-party exports can validly count towards discharge of export obligation. It states the governing position that customs authorities should not go behind an instrument issued under the FTDR framework unless the competent foreign trade authority has first found it invalid or illegally obtained, and therefore customs demand, confiscation, and penalties cannot be sustained on that basis. Case-Laws Customs Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790737