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2019 (3) TMI 1241 - HC - CustomsPermission to operate as an Export Oriented Unit - Non-compliance of the obligations arising under the Foreign Trade Policy - failure to fulfill the obligations arising out of the Letter of Permission and the standard conditions - unit shall export its entire production, excluding rejects - unit not commenced production of their own and was merely carrying out job works for entities in the domestic tariff area or the local market though it had availed of duty free imports and also exemption u/s 10(B) of the Income Tax Act. Held that:- There is no denying fact that the petitioner has failed to comply with any of the obligations that have been imposed on it under the Letter of Permission. The Letter of Permission, treating the unit as an Export Oriented Unit, being a conditional one subject to the condition imposed under Clause (vi) of paragraph 2 of the letter, this Court does not find any error or perversity in the reasoning assigned by the Original Authority or the Appellate Authority to arrive at the conclusion rendered by them. No material is demonstrated or placed before this Court by the petitioner for this Court to conclude contrary to the finding of fact rendered by the Original Authority as confirmed by the Appellate Authority. Petition dismissed.
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