EPCG Scheme - Adjudication Authority violated the terms of the ...

Adjudication Authority Violated Remand Order Terms; Tribunal Confirms Export Obligation Fulfillment Under EPCG Scheme.

December 19, 2023

Case Laws Customs AT

EPCG Scheme - Adjudication Authority violated the terms of the remand order. - Once the Tribunal has given a finding that the appellant complied with the export obligation, Adjudication authority ought to have quantified the duty liability in accordance with the fulfillment of export obligation - AT

View Source

← Previous Next →

EPCG Scheme - Adjudication Authority violated the terms of the ...

Adjudication Authority Violated Remand Order Terms; Tribunal Confirms Export Obligation Fulfillment Under EPCG Scheme.

December 19, 2023

Case Laws Customs AT

You may also like:

CESTAT AHMEDABAD ruled on Anti-Dumping Duty (ADD) for imports of "Cold Rolled Flat products of Stainless Steel" from China. The issue was the fulfillment of Export...

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

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

Imposition of penalty - delay in fulfilling export obligation - after the amendment, Licensing Authority may grant extension in fulfilling the export obligation by a...

The CESTAT held that customs authorities cannot question the discharge certificate issued by DGFT regarding fulfilment of export obligation under the EPCG License,...

Petitioner failed to submit original shipping bills to substantiate claimed exports, providing only photocopies which were not accepted for meeting export obligation....

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...

Initiation of re-assessment proceedings/revision - Jurisdiction - The only error that appears to have crept in the order of the appeal authority as has been confirmed by...

The Policy Circular No. 01/2024 issued by the Directorate General of Foreign Trade provides clarification on the discharge of export obligations of Advance Authorisation...

Illegal export - it is alleged that respondent (Inspector of customs) had connived with the exporters for helping them obtain certificate of export without actual export...

The appellant had imported raw materials duty-free under the Advance Authorisation Scheme but erroneously filed shipping bills under the Duty Drawback Scheme. The court...

EPCG Scheme - fulfilment 100% export obligation - No doubt, that the EODC has been issued after much delay, however, the same was issued prior to the passing of the...

CESTAT allowed appeal concerning classification dispute of imported Aluminium Foil under Advance Authorization Scheme. Appellant imported raw material (Aluminium Foil 50...

100% EOUs - delay in fulfilment of export obligations - Customs Warehousing Licence for warehousing, manufacturing and export of software - Upon review, the Tribunal...

The Tribunal held that the original adjudicating authority had erred in denying the opportunity of cross-examination to the respondent during the adjudication...

Quick Updates: