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Case Law Details

Case Name : New Poly Tech Engineers Vs Commissioner of Customs (CESTAT Mumbai)
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New Poly Tech Engineers Vs Commissioner of Customs (CESTAT Mumbai)

The CESTAT Mumbai addressed an appeal by New Poly Tech Engineers, concerning penalties and fines imposed for failing to meet export obligations under the Export Promotion Capital Goods (EPCG) scheme. The appellant had imported a Coordinate Measuring Machine in 2004-2005 without import duty, under the condition they would export goods manufactured using it. Due to market challenges, they failed to meet these obligations, resulting in a duty demand, confiscation of goods, redemption fine, an

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