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2008 (9) TMI 221 - AT - CustomsDe-bonding of EOU – failure to fulfil export obligation and failure to achieve value addition - dispute relating to value addition settled in appellant’s favour by DGFT authorities – held that customs authorities cannot overlook the quasi-judicial order of DGFT while deciding fulfillment of value addition norms – held that duty cannot be demanded on input arrived on a Notional basis for meeting shortfall in export obligation – held that appellant liable to pay duty on capital goods on W.D.V.
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