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Customs - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

EPCG Scheme - appellant failed to export containers within the ...


Appellant's Failure to Export on Time Under EPCG Scheme Leads to Confiscation and Fine for Breach of Conditions.

September 7, 2020

Case Laws     Customs     AT

EPCG Scheme - appellant failed to export containers within the stipulated time period and applied for extension of time - The exemption notifications require strict interpretation and therefore, the Appellant is in gross violation of the conditions of the exemption notification. - Valuation, confiscation and amount of redemption fine upheld - AT

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