exported out of India.
(1) The shipping bill filed by [an exporter of goods] [Substituted 'an exporter' by Notification ... details of the [relevant export invoices in respect of export of goods] [Substituted 'relevant export invoices' by Notification
2015-20 which came into
effect from 1.4.2015. The Export Promotion Capital Goods
(EPCG) Scheme is covered under Chapter 5 of the Foreign
Trade ... Itema, Italy (hereinafter referred to as "the exporter")
for importing fourteen units of capital goods, namely,
Automatic Cone Winder Machines which fall
3591 of 2019 & 9046 of 2020
3.Export Promotion Capital Goods (EPCG) Committee,
Rep.by its Chairman,
Director General of Foreign Trade,
Ministry ... concession for exports, either directly or through
supporting manufacturer, and this is clear from para 5.7.1 of the Export Promotion
Capital Goods (EPCG) Scheme
India, Integrated Goods
and Services Tax (IGST) came to be levied
on imported goods, whereas the goods
cleared for export were deemed ... support of his submission that
the exporter cannot be prevented to export
goods under rebate claim after paying duty
on export goods imply
amount is relatable to--
(a) refund of tax paid on export exports
of goods or services or both or on
inputs or input services ... domestic procurement of inputs
on preimport basis for physical exports.
2.Export Promotion Capital Goods
Authorisation means an authorisation
issued by the Director
Importer undertaking an export 15% ad valorem
obligation equivalent to four times
CIF value of the aforesaid capital
goods over a period of five ... open for a manufacturer exporter like the petitioners availing the benefit of
the Export Promotion Capital Goods Scheme to violate the conditions
relating to domestic clearance of goods by SEZ units.
The said provisions mention that any goods (including capital goods) can be
removed ... buyer has fulfilled its Export
Obligation under the EPCG Authorization: Under the EPCG Scheme, capital
goods are allowed to be imported at concessional rate
Commissioner of Customs is satisfied that-
(a) the goods [other than the goods exported under the Duty Exemption Scheme (DEEC) or the Export ... refers to the goods exported under DEEC or Export Promotion Capital Goods (EPCG) Scheme and not under DEPB Scheme. In the present case
permitted capital goods at a concessional rate with the condition that stipulated value of goods shall be exported or foreign exchange earned ... jurisdiction to ascertain fulfillment of export obligation but exclusively relate to conditions that require export of goods. Both the privileged imports and the obligated
that the
Appellant A1 had failed to fulfil the export obligation under
the Exports Promotion Capital Goods Scheme (EPCG) within
4
C/42173/2017 ... relief to the exporters who were unable to
fulfil their export obligations (EO) under the Advance
Authorizations (AA) and Export Promotion Capital Goods
(EPCG
