https://www.taxtmi.com/caselaws?id=799917 EPCG exemption under Notification No. 16/2015-Customs remains available despite non-registration of the authorisation at the original import port, non-production for debit at clearance, and absence of the prescribed undertaking where capital goods were initially imported under the export-oriented unit scheme and later debonded. Furnishing the EPCG authorisation and required particulars to jurisdictional authorities, obtaining exit and no-dues permissions, undertaking the export obligation, and providing an undertaking for future duty shortfall substantially satisfy the notification's conditions. Such defects constitute procedural lapses rather than substantive non-compliance warranting denial of exemption. en-us Fri, 11 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799917 EPCG exemption under Notification No. 16/2015-Customs remains available despite non-registration of the authorisation at the original import port, non-production for debit at clearance, and absence of the prescribed undertaking where capital goods were initially imported under the export-oriented unit scheme and later debonded. Furnishing the EPCG authorisation and required particulars to jurisdictional authorities, obtaining exit and no-dues permissions, undertaking the export obligation, and providing an undertaking for future duty shortfall substantially satisfy the notification's conditions. Such defects constitute procedural lapses rather than substantive non-compliance warranting denial of exemption. Case-Laws Customs Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799917