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2009 (6) TMI 374 - AT - Customs100% EOU – Non-fulfilment of export obligation - Notification No. 53/97-Cus. which governs the appellant - EOU, providing for destruction of obsolete capital goods, raw materials and finished goods, that are unfit for manufacture and become obsolete in market for actuators - We find force in the submission of the appellants that since the relevant Exim policy had already been amended prior to the issue of show cause notice, and it provides for destruction of obsolete capital goods, raw materials and finished goods and the request for destruction was made after the issue of the show cause notice, and the impugned order was passed well after the Notification itself had been amended to provide for destruction with the permission of the Assistant Commissioner, and since there is no dispute that the capital goods and raw materials had become unfit for manufacture and become obsolete in the market for actuators, the permission sought for destruction of the capital goods, raw materials and finished goods etc. by the appellants can be accepted. -, we direct that the application for permission to destroy the obsolete goods be allowed by the appropriate authority in terms of Notification No. 71/2000-Cus., dated 22-5-2000. – Demand not sustainable
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