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2008 (8) TMI 73 - AT - CustomsEOU – import of capital goods, various raw materials and spares, duty free, under Notification 53/97-Cus. - non-fulfillment of export obligation – reason not beyond control – violation of condition of Not. No. 53/97 – benefit of notification not allowable – on ground of violation of post-import condition, capital goods and spares are confiscable u/s 111(o), even if import was valid – depreciation on capital goods u/not. 53/97 is not entitled for determination of quantum of duty payable
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