https://www.taxtmi.com/caselaws?id=51671 Under the EPCG scheme, confiscation of imported capital goods and related penalties were held unsustainable because the record did not clearly show completion of the required installation and certification steps before such drastic action was taken. However, failure to fulfil the export obligation still triggered recovery of the customs duty concession availed, together with stipulated interest, so the duty demand with interest was upheld while confiscation, redemption fine, and penalties were set aside. en-us Wed, 11 Dec 2002 00:00:00 +0530 Mon, 27 Sep 2010 15:23:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51671 Under the EPCG scheme, confiscation of imported capital goods and related penalties were held unsustainable because the record did not clearly show completion of the required installation and certification steps before such drastic action was taken. However, failure to fulfil the export obligation still triggered recovery of the customs duty concession availed, together with stipulated interest, so the duty demand with interest was upheld while confiscation, redemption fine, and penalties were set aside. Case-Laws Customs Wed, 11 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51671