Permission to re-export capital goods imported at concessional / zero rate of duty under EPCG Scheme

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Full Text of the Document

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....e-export capital goods imported at concessional / zero rate of duty under EPCG Scheme. It has come to the notice of the Board that capital goods imported & cleared under EPCG Scheme at concessional / zero rate of duty were later on permitted re-export by Customs without recovery of duty on merits. Such re-export was inter-alia allowed on the ground that the imported machinery wa defective/damag....