Case Law Details
Case Name : YSI Automotive India Pvt. Ltd. Vs Commissioner of Customs (Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
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YSI Automotive India Pvt. Ltd. Vs Commissioner of Customs (Madras High Court)
EPCG scheme Non-mentioning of authorisation in case of third-party exports is not fatal: The Madras High Court has held that the requirement of mentioning EPCG licence of the manufacturer in the shipping bill, in case of third-party exports, though mandatory as per Para 5.7.1 of the Foreign Trade Policy, factum of export is capable of being satisfied constructively as well. Observing that such non-mention is not fatal to the claim of concessional r
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