2017 (12) TMI 1453

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..... llant. Shri S. Nunthuk, DR, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - After hearing both the sides we find that the appellant is a 100% EOU and for the said purpose procured capital goods indigenously, free of duty in terms of Notification No. 53/97-Cus. They also procured the raw material free of cost. The said raw material, components and samples along with capital .....

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..... and, the adjudicating authority has observed that the appellants have not been able to achieve minimum foreign exchange even within a period of five years from the date of commercial production and they have not fulfilled the complete export obligation during the said period, they are liable to pay duty. He has also observed that the matter is very old and Development Commissioner has not conclude .....

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..... ted 10-3-1995 has clarified that the liability of customs duty on goods imported by 100% EOU arises either at the stage of the unit being debonded or if any of the conditions of customs notification stand violated or remain unfulfilled. It is thus clear, that if the competent authority namely board of approval or the Development Commissioner DETERMINES that the unit has failed to export the fixed .....

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