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2014 (6) TMI 907 - AT - CustomsDenial of benefit of EPCG License - Non fulfillment of conditions - Held that:- There is no dispute that the goods were imported under EPCG licence. The goods were covered under the said licence and were also cleared. There was a requirement of Type Approval Certificate, which was not fulfilled at the time of import. Even the certificate has been produced by the appellant, even though it has been produced after a long time i.e. on 30-8-2010 and in the meantime in 2004, even the requirement of Type Approval Certificate was dispensed with. The judgment of the Hon’ble Bombay High Court would not be applicable in the present situation, as the goods have been imported against the EPCG licence and only a procedural requirement of producing a certificate has been dispensed with, which has also been complied with. The appellant has even complied with the said condition though late - Decided in favour of assessee.
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