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1. Recovery of duty foregone - non-fulfillment of export obligation - non-installation of the capital goods and consequent non-fulfilment of post-importation condition -...

2. Export Promotion Capital Goods (EPCG) Scheme - fulfilment of Export Obligation or not - A condition which is dependent on action by public authorities over which an...

3. Confiscation of the goods already cleared - Import of certain capital goods under EPCG Scheme - The bond executed by the AMW is not for production of goods but for...

4. Confiscation of goods - capital goods imported as per EPCG licenses - non-fulfilment of Export obligation - When there is no specific mention of such event in the...

5. EPCG - Notification No. 110/95-Cus. - Goods exported and counted towards fulfilment of export obligation were not manufactured in the factory where the capital goods...

6. Advance Authorization Scheme - Non-fulfilment of Export obligation - The appellants have fulfilled the conditions of export obligation after the expiry of the export...

7. Export Promotion Capital Goods Scheme (EPCG Scheme) - authority calls upon the petitioner to produce various export documents to establish the discharge of export...

8. Classification of goods – EPCG Scheme - import of galvanized sheets, nut bolts, angles and frames of GI sheet - The import item cannot be considered as capital goods...

9. Confiscation of the imported machinery under the EPCG scheme - the DGFT, by granting extension for fulfilment of export obligation, have condoned the delay in achieving...

10. Refund of the CVD and SAD as the appellant did not avail Cenvat Credit - The appellant imported capital goods under EPCG scheme. As export obligation could not be...

11. Non fulfillment of export obligation - there is no question of further imposition of duty of Customs on such imported goods subsequently allowed to be re exported....

12. EPCG Scheme - failure to fulfill the conditions stipulated in the license - failure to submit the export obligation discharge certificate EODC issued by the licensing...

13. Input tax credit (ITC) on Basic Customs Duty (BCD), Countervailing Duty (CVD) and Special Additional Duty (SAD) - In case of the Applicant, Basic Customs Duty (BCD),...

14. EPCG Scheme - non-fulfilment of export obligation - The findings of the competent authority reveals that in order to relax the conditions, EPCG license number, date of...

15. Liability of nominee directors for offence / non compliance committed prior to their appointment - EPCG Scheme - non-fulfilment of export obligation - at the time when...