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2007 (10) TMI 186 - CESTAT, BANGALORE
Appellants, EOU made use of the imported CG (Information Technology) in their mfg. activity and fulfilled export obligations – Obsolete goods destructed by informing the authorities & relinquished the title of goods - not requested extension of warehousing period in time - import Policy permits such destruction & relinquishment - demanded duty holding that on expiry of the warehousing period, the goods are deemed to have been improperly removed is not justified