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2008 (9) TMI 343 - AT - CustomsDebonding – EHTP unit – duty on clearance after de-bonding - The goods were imported at nil rate of duty - as a unit in EHTP, they were having a warehouse under the Customs Act and were operating under section 65 of the Customs Act for manufacture under Customs bond - For some unforeseen reason, they were not able to produce and export and therefore, sought to exit from the scheme and the permission has been granted to do so by the competent authorities. The final exit order from the scheme will be given only on payment of dues as stipulated under condition of Notification No. 52/2003 - The concession otherwise available is sought be denied as final exit order was not given by the STPI authorities at the time of assessment. – Held that - If this reasoning is taken to logical end then, as the unit is still EHTP only nil duty can be assessed. Such an approach would lead to a situation where they would never be able to exit. This cannot be the intention of the policy - The procedural violations, if any, are only of technical in nature – benefit of exemption to be extended.
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