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2010 (12) TMI 408 - AT - CustomsDemand of duty - 100% EOU - The shrimps cleared to DTA without permission of the Development Commissioner - The duty liability on the DTA clearances of the shrimps allegedly done by the appellant, it is seen that the relevant period in this appeal is 1994 to 1997. During the relevant period, provisions of Section 3(1) were not amended - even if goods, are removed without permission of Development Commissioner, the duty liability arises on the assessee is of the excise duty and not the customs duty.During the relevant period, there was no excise duty on the shrimps which were cleared in the local market, hence, there cannot be any duty liability. As Regards the shortage of the capital goods - Allowance of depreciation - Regards duty liability of the appellant on capital goods, the duty liability is not be disputed by the assessee, as they were admittedly found outside the EOU premises - The only question remains to be addressed is regarding the allowance of depreciation to the appellant - As per Final Order in the appellant’s own case, the depreciation has to be worked out till the point of payment of duty - This order needs to be followed in by the Adjudicating Authority and hence, in order to re-quantify the amounts as per our direction in the appellant’s own case,set aside the demands confirmed by the Adjudicating Authority on the capital goods and remand the matter back to him for considering it in accordance with the directions and law.
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