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Customs - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

100% EOU - debonding obligation - not achieving value addition - ...


EOU's Debonding Issues: No Duty Evasion Intent Found, Penalties and Confiscation Demands Deemed Unwarranted.

March 29, 2018

Case Laws     Customs     HC

100% EOU - debonding obligation - not achieving value addition - Once the element of intention to evade duty is absent and as a matter of fact there is no such allegation in the SCN, demand of duty, confiscation of capital goods and imposition of penalty ought not to have been fastened on the respondent. - HC

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