Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be adjudicated.

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....Customs authorities may investigate alleged fraud, concealment, misrepresentation or misdeclaration in compliance with EPCG import conditions, notwithstanding issuance of an export-obligation discharge certificate. The notes distinguish such allegations from misrepresentation made to the licensing authority when obtaining the licence and state that no statutory bar prevents customs proceedings for breach of duty-exemption conditions. They further state that writ jurisdiction will not ordinarily quash a show-cause notice where the jurisdictional objection fails and factual allegations require adjudication. The licence holder may submit further responses and documents, receive a personal hearing, and face no coercive action until adjudication.....