Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Section 149 Customs Act | Bonafide EPCG Claims Valid Despite Lack of Physical Examination of Shipping Bills: CESTAT Chennai
CESTAT Chennai rules that the absence of physical examination of shipping bills does not invalidate bonafide EPCG scheme conversion claims if other evidence substantiates export eligibility. The decision underscores the flexibility in procedural compliance for exporters under the Risk Management System, provided the claimant demonstrates genuine export activity.