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Customs - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

100% EOU - procurement of goods without payment of duty - Even ...


EOU Complies with Exemption Notification No. 53/1977-Cus., No Duty-Free Goods Diversion Detected, Supplier Covered Weight Shortage.

December 31, 2015

Case Laws     Customs     AT

100% EOU - procurement of goods without payment of duty - Even the supplier reimbursed the amount towards shortage noticed in weight which also supports the view that there was no diversion of the duty free goods. Thus none of the conditions of the exemption Notification No. 53/1977-Cus. are violated. - AT

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