Customs Authorities Demand Duty on Unused Machinery as EOU Fails Warehousing Conditions for Second-Hand Imports.

100% EOU - import of second hand machinery - even though the goods have not been cleared for home consumption, the same have not been accounted for to the satisfaction of the proper officer inasmuch as the condition under which such warehousing was permitted was not satisfied - the Customs authorities have rightly demanded the Customs duty on the goods which have been found uninstalled and unused - AT .....

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