https://www.taxtmi.com/caselaws?id=795741 Customs authorities may investigate and adjudicate alleged breaches of EPCG licence conditions despite an export obligation discharge certificate where fraud, concealment, misrepresentation or misdeclaration is alleged in relation to duty-exempt imports. The notes distinguish alleged use of unrelated third-party shipping bills and false declarations to obtain export-obligation discharge from misrepresentation in obtaining the licence itself. As no statutory bar to customs proceedings was identified, the show-cause notice remains open to adjudication, with the assessee entitled to present its defence before the adjudicating authority. en-us Mon, 29 Jun 2026 00:00:00 +0530 Mon, 27 Jul 2026 08:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795741 Customs authorities may investigate and adjudicate alleged breaches of EPCG licence conditions despite an export obligation discharge certificate where fraud, concealment, misrepresentation or misdeclaration is alleged in relation to duty-exempt imports. The notes distinguish alleged use of unrelated third-party shipping bills and false declarations to obtain export-obligation discharge from misrepresentation in obtaining the licence itself. As no statutory bar to customs proceedings was identified, the show-cause notice remains open to adjudication, with the assessee entitled to present its defence before the adjudicating authority. Case-Laws Customs Mon, 29 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795741