Capital goods imported under EPCG Scheme - The court observed in previous order dated 10.10.2022 the court issued directions to file Affidavit.  From the document filed, the court observed that Committee on Exports was given a mandate to examine the issues troubling the export sector post-GST and to recommend a suitable strategy for helping the exports sector. Thus, representations had been received from various quarters to re-continue the grant of exemption from IGST and CESS under Section 3(7) and 3(9) of the Customs Tariff Act read with Section 25 of the Customs Act, 1962. The respondents conduct is only delaying the matter.

Held that:- The Hon’ble Court directed the respondents once again to produce details without fail on the next date with three photocopies thereof, two to be given to the court and one, if the court directs, to petitioner. Stand over to 14th November 2022.