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2012 (5) TMI 454 - CESTAT, KOLKATANon fulfillment of export obligation - demand imposed for the duty free import of the capital goods along with interest and for imposition of penalty - assessee registered for an 100% EOU, on failure to comply with export obligation, re-exported impugned capital goods imported - Held that:- Since the goods imported after availing of the facility under EOU scheme, were subsequently exported after observing Customs and Central Excise procedure, no duty liability continue to exist on the assessee and they fulfilled all the conditions as laid down in Para 6.18(e) of Foreign Trade Policy 2004 2009 to exit from the EOU scheme, there is no question of further imposition of duty of Customs on such imported goods subsequently allowed to be re exported. Charge of non fulfillment of export obligation is not established - Decided in favor of assessee.
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