Machinery Seizure & EPCG Default: Landmark Ruling by CESTAT Hyderabad Bench



The Hon'ble Hyderabad CESTAT in the case of M/s SRI HAVISHA HOSPITALITY INFRASTRUCTURE LTD Vs COMMISSIONER OF CUSTOMS, HYDERABAD [2026-VIL-371-CESTAT-HYD-CU] dwelt with the Act of Impossibility for EO under EPCG Licenses, due to seizure of machinery itself. This case is a strong precedent for argu
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About the Author

DESIGNATED PARTNER

Mr. Vivek Jalan is a FCA, Qualified LL.M (Constitutional Law) and LL.B. He is the Chairman of The Fiscal Affairs and Taxation Committee of The Bengal Chamber of Commerce and Industry. He is the Convenor on Indirect Taxes of the CII- Economic Affairs and Taxation Committee (ER); He is also a visiting faculty for Indirec ... Read more


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