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
case of
exports, taxes are not exported and accordingly, the
tax suffered on the inputs used in the manufacture of
export goods is refunded ... petitioner is that the petitioner is a 100% Export
Oriented Unit [EOU] and had exported goods out of country and that by
mistake
third party
exports. On 7.10.2011 they had approached
EPCG Committee,New Delhi for (i)
condonation of export obligation (ii) extension
of export obligation period from ... House visited the premises on
30.11.2011 when diversions/sale of the Capital
Goods in contravention of notifications were
noticed.
The Bench
petitioner was required to export 5 times the CIF value of
the capital goods within a period of eight years from the date ... maintain such export performance of
the ready-made garments alone.
23. To discharge the export obligation for import of capital goods
http://www.judis
judis/
W.P.No.383 of 2017
5.The Export Promotion Capital Goods (EPCG) Committee,
Director General of Foreign Trade,
Udyog Bhawan, H-wing ... company to use his Import Export
Code No.0492020779 for the purpose of import and export of the goods
belonging to the petitioner company
petitioner had imported goods under Export Promotion Capital
Goods scheme under the Export and Import Policy issued under the Foreign Trade
(Development ... time of import of the capital goods under the
aforesaid scheme/notification.
6.At the time of issue of the EPCG, the petitioner
under:
“5. In a case of default in export obligation,
when the duty on goods is paid to regularise the
default, the amount ... 2000-Cus dated
27.04.2000, for importing capital goods under the Export Promotion
Capital Goods Scheme (EPCGS) under the Foreign Trade Policy
third party
exports. On 7.10.2011 they had approached
EPCG Committee,New Delhi for (i)
condonation of export obligation (ii) extension
of export obligation period from ... House visited the premises on
30.11.2011 when diversions/sale of the
Capital Goods in contravention of notifications
were noticed.
The Bench
Officer
before arrival of the goods: Provided that if the goods arrive
before a Bill of Export has been filed and assessed ... respect of export goods in
cases where the goods are being procured under claim of an
export entitlement.
(8) Drawback or Duty Entitlement
Star Export House and is recognized as a leading Exporter of sewing threads
and yarns by the Synthetic and Rayon Textile Export Promotion Council ... Norms Committees
modification
of product
norms
(b) Nexus with EPCG Committee
Capital
Goods (CG)
and benefits
under EPCG
Schemes
(c) All other Policy Relaxation
