Export Unit Fails to Ensure EPCG Compliance, Faces Duty Demand for Carpet Clearance Missteps.

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....100% EOU - DTA clearance of manufactured carpets to EPCG licence holders - the appellant have not fulfilled his obligation under the law. - the appellant had cleared the goods without ensuring that his customers submit themselves to the jurisdictional authorities and fulfill pre-clearance conditions. - duty is to be demanded from the appellant alone. - AT....