https://www.taxtmi.com/caselaws?id=794583 Second-hand textile machinery imported under the EPCG Scheme qualified for the benefit of Notification No. 97/2004-Cus. because the notification did not impose any restriction based on the year of manufacture, and the record did not establish that the machinery was beyond the permissible vintage. The export obligation under the EPCG authorisation had been fulfilled and the licence was redeemed by the DGFT, so the basis for the duty demand failed. As the exemption benefit applied, the consequential confiscation and penalty could not be sustained and were set aside. en-us Wed, 01 Jul 2026 00:00:00 +0530 Wed, 08 Jul 2026 09:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794583 Second-hand textile machinery imported under the EPCG Scheme qualified for the benefit of Notification No. 97/2004-Cus. because the notification did not impose any restriction based on the year of manufacture, and the record did not establish that the machinery was beyond the permissible vintage. The export obligation under the EPCG authorisation had been fulfilled and the licence was redeemed by the DGFT, so the basis for the duty demand failed. As the exemption benefit applied, the consequential confiscation and penalty could not be sustained and were set aside. Case-Laws Customs Wed, 01 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794583