https://www.taxtmi.com/caselaws?id=798940 EPCG concessional-duty benefit remained available where allegations of export-obligation non-fulfilment arose before expiry of the prescribed period, undisputed foreign-exchange earnings demonstrated compliance with the actual-user condition, and vehicle registration or insurance details did not establish breach of EPCG conditions. Registration of the imported vehicle as a tourist taxi did not, by itself, defeat the benefit. Delayed production of the EODC/redemption letter did not establish non-compliance where the DGFT issued it after timely applications and supporting documents had been submitted. Denial of the concession, consequential duty demand, confiscation, redemption fine and penalties were therefore unsustainable. en-us Fri, 11 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798940 EPCG concessional-duty benefit remained available where allegations of export-obligation non-fulfilment arose before expiry of the prescribed period, undisputed foreign-exchange earnings demonstrated compliance with the actual-user condition, and vehicle registration or insurance details did not establish breach of EPCG conditions. Registration of the imported vehicle as a tourist taxi did not, by itself, defeat the benefit. Delayed production of the EODC/redemption letter did not establish non-compliance where the DGFT issued it after timely applications and supporting documents had been submitted. Denial of the concession, consequential duty demand, confiscation, redemption fine and penalties were therefore unsustainable. Case-Laws Customs Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798940