dated 29.9.2003 and No. 19 dated 11.11.2003 had been
issued specifically for EPCG Scheme(s) only and not for normal imports on
which full duty ... that the above policy
circulars are intended to be applied to EPCG Scheme wherein there is a
provision for an exemption of customs duty
order of the Commissioner whereby the Commissioner has held that the EPCG licence produced by the importer cannot be accepted for duty free clearance ... home consumption.
2. On 9/7/99, the importer produced an EPCG licence dated 7/7/99 under zero duty EPCG Scheme
which came into
effect from 1.4.2015. The Export Promotion Capital Goods
(EPCG) Scheme is covered under Chapter 5 of the Foreign
Trade Policy. Under paragraph ... EPCG Scheme,
import of capital goods for pre-production, production and post
production is allowed at zero customs duty subject to specified
conditions.
Page
known as Export Promotion Capital Goods license (for short "EPCG license") for import of second-hand machinery, namely, (1) Sleeving Assembly Taping Machine ... Regulation) Act, 1992 for the alleged non-fulfilment of export obligation under EPCG license, and for the alleged violation of Rules
petitioner had applied for and obtained Export
Promotion Capital Goods licence ('EPCG licence' for short) dated
14/1/1998, with obligation to export ... capital goods imported. At the relevant time, there were two types of
EPCG licences namely 10% basic duty EPCG licence (10% Basic duty
Filament Yarn, Polypropylene filament yarn, etc.; that they imported capital goods under EPCG Scheme and obtained the benefit of Notification No. 160/92-Cus., dated ... EXIM Policy, the export shall be direct export in the name of EPCG licence holder which conditions has not been satisfied in the present matter
JUDGMENT
R.BANUMATHI,J
Whether conversion of Shipping Bills from Drawback and EPCG Scheme to EPCG Drawback and DEEC Scheme could be allowed under Section ... under "Drawback and EPCG Scheme" (Scheme Code 44) for export of Wind Operated Electricity Generator Blades for rotor 2100 KW and completed
other appropriate writ or
order directing the Respondents to forthwith return/issue EPCG
licenses and invalidation letters surrendered by the Petitioners on the
basis ... directing the Respondents to forthwith return the bank guarantees
furnished for the EPCG licenses which have already been surrendered
by the Petitioners pursuant to impugned
2002-07, dated 11-11-2003 which are specifically issued for EPCG Schemes only and not for normal importers who are paying full duty ... import under the EPCG Scheme. These circulars are intended to be applied to the EPCG Scheme wherein there is a provision for an exemption
three
SCN's dated 02.11.2006, 22.012007 and
29.01.2007.
iv. The EPCG license (i) 033000831 dated 31.03.2005,
(ii) 0330009232 dated 21,07.2005, (iii) 0330009814
dated ... issued to the importer and deemed to
be valid by the EPCG committee and the new EPCG
Licenses to be issued by the Regional Authority
