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 issued by the licensing authority. Allegations of using unrelated third-party shipping bills and making false declarations to obtain export-obligation discharge concern compliance with conditions attached to duty-exempt imports, rather than misrepresentation in obtaining the licence. Where fraud, concealment, misrepresentation or misdeclaration is alleged, the discharge certificate does not bar customs proceedings, and no statutory bar applies. The show-cause-notice proceedings may therefore continue, 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 issued by the licensing authority. Allegations of using unrelated third-party shipping bills and making false declarations to obtain export-obligation discharge concern compliance with conditions attached to duty-exempt imports, rather than misrepresentation in obtaining the licence. Where fraud, concealment, misrepresentation or misdeclaration is alleged, the discharge certificate does not bar customs proceedings, and no statutory bar applies. The show-cause-notice proceedings may therefore continue, 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