EPCG Scheme - Failure to fulfill the conditions - export ...

EPCG Scheme: No Malicious Intent Found as Authorities Acknowledge Uncontrollable Circumstances Affecting Export Obligation Period.

September 16, 2023

Case Laws Customs AT

EPCG Scheme - Failure to fulfill the conditions - export obligation period expired - extension of the period for fulfillment of export obligation - The compelling circumstances beyond their control pointed out by the respondents, have been admitted by the authorities. Therefore, no blame or aspersions can be cast on the respondents that they had malicious intent to defraud the revenue. This argument of the revenue is rejected summarily. - AT

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EPCG Scheme - Failure to fulfill the conditions - export ...

EPCG Scheme: No Malicious Intent Found as Authorities Acknowledge Uncontrollable Circumstances Affecting Export Obligation Period.

September 16, 2023

Case Laws Customs AT

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