https://www.taxtmi.com/caselaws?id=800080 Final duty-paid regularisation of EPCG imports after payment of foregone duty and interest places export-obligation fulfilment within DGFT's licensing jurisdiction. Once such regularisation occurs, Customs cannot treat notification conditions as breached to support confiscation, redemption fine, or penalty for improper importation. The customs duty and interest liability remains unaffected where not disputed. Duty foregone is determined from the assessable value declared in the relevant bill of entry, rather than the licence value. en-us Thu, 30 Jul 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800080 Final duty-paid regularisation of EPCG imports after payment of foregone duty and interest places export-obligation fulfilment within DGFT's licensing jurisdiction. Once such regularisation occurs, Customs cannot treat notification conditions as breached to support confiscation, redemption fine, or penalty for improper importation. The customs duty and interest liability remains unaffected where not disputed. Duty foregone is determined from the assessable value declared in the relevant bill of entry, rather than the licence value. Case-Laws Customs Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800080