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2018 (2) TMI 1956 - AT - Customs100% EOU - duty free import - benefit of N/N. 52/2003 Cus. dated 31.03.2003 - import of various capital goods without payment of duty and bonded the same in their private bonded premises - HELD THAT:- It appears that the appellant’s entitlement to duty free import of various goods under N/N. 52/2003 Cus. dated 31.03.2003 has not properly examined by the lower authorities. When it is so, we set aside the impugned order and remand the case to the Original Authority in the light of the above decisions but after providing an opportunity to the appellant to present their case. Appeal allowed by way of remand.
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