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Customs - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

EPCG scheme - Failure to fulfill the conditions of the ...


Appellant's EPCG certificate delayed by DGFT despite on-time application; issued three days past deadline.

January 23, 2023

Case Laws     Customs     AT

EPCG scheme - Failure to fulfill the conditions of the Notification - the appellant had applied for the issuance of the Certificate on November 09, 2016 before the expiry of ten years but it was issued to the appellant by the DGFT only on December 09, 2016. The appellant cannot be blamed for delay of three days since the appellant had admittedly applied for issuance of the certificate on November 09, 2016.- AT

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