https://www.taxtmi.com/caselaws?id=472125 EPCG exemption for capital goods retained on debonding from a 100% EOU is not defeated by procedural deficiencies where substantive scheme conditions are met. Port registration of an EPCG authorisation is inapplicable, or merely procedural, when goods were originally imported under the EOU scheme rather than cleared against an EPCG authorisation at import. Furnishing the authorisation during the exit process, allowing its debit, providing an undertaking covering future duty shortfall despite a non-prescribed format, fulfilling export obligation, and obtaining a no-dues certificate establish substantive compliance. en-us Mon, 22 Jul 2024 00:00:00 +0530 Wed, 30 Sep 2026 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472125 EPCG exemption for capital goods retained on debonding from a 100% EOU is not defeated by procedural deficiencies where substantive scheme conditions are met. Port registration of an EPCG authorisation is inapplicable, or merely procedural, when goods were originally imported under the EOU scheme rather than cleared against an EPCG authorisation at import. Furnishing the authorisation during the exit process, allowing its debit, providing an undertaking covering future duty shortfall despite a non-prescribed format, fulfilling export obligation, and obtaining a no-dues certificate establish substantive compliance. Case-Laws Customs Mon, 22 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472125