EPCG Scheme- Section 15(1)(b) would be applicable only when the goods are cleared from the warehouse u/s. 68 of the Cust

EPCG Scheme- Section 15(1)(b) would be applicable only when the goods are cleared from the warehouse u/s. 68 of the Custom Act

Brief:- Section 15(1)(b) would be applicable only when the goods are cleared from the warehouse under Section 68 of the Act, i.e., within the initially permitted period or during the permitted extended period. It is trite to say that when the goods are cleared from the warehouse after the expiry of the permitted period or its permitted extension, the goods are deemed to have been improperly removed und

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