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Customs - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

100% EOU - demand of customs duty on the raw material imported ...

Customs

February 1, 2022

100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development Commissioner - it is settled that once in the 100% EOU the raw material imported duty free is used in the manufacture of final product and final product is cleared on payment of duty in DTA, for any reason the customs duty on the raw material which was used in the finished goods cannot be demanded therefore, the demand of Customs duty on this ground is clearly not sustainable. - AT

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