https://www.taxtmi.com/caselaws?id=798184 Export Obligation Discharge Certificates (EODCs) and cancellation of EPCG bonds established fulfilment of conditions for imported capital goods covered by six EPCG authorisations. Although the EODCs were unavailable during adjudication because issuance by the licensing authority remained pending after submission of required material, Customs later accepted them and cancelled the corresponding bonds. Duty demand for non-production of documents was therefore inconsistent with the subsequent acceptance of the same documents. The duty demand, redemption fine and penalty for alleged EPCG notification non-compliance were legally unsustainable. en-us Wed, 02 Sep 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798184 Export Obligation Discharge Certificates (EODCs) and cancellation of EPCG bonds established fulfilment of conditions for imported capital goods covered by six EPCG authorisations. Although the EODCs were unavailable during adjudication because issuance by the licensing authority remained pending after submission of required material, Customs later accepted them and cancelled the corresponding bonds. Duty demand for non-production of documents was therefore inconsistent with the subsequent acceptance of the same documents. The duty demand, redemption fine and penalty for alleged EPCG notification non-compliance were legally unsustainable. Case-Laws Customs Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798184