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Customs - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

EOU - Destruction or disposal of obsolete imported raw material ...


Authority Erred in Denying Duty-Free Destruction of Obsolete Imports, Contradicting Prior Scrap Value Policy.

November 24, 2023

Case Laws     Customs     AT

EOU - Destruction or disposal of obsolete imported raw material and components - the adjudication authority ought to have allowed the request of the appellant for destruction of such goods either within the unit or destroyed outside the unit when it is not possible to destroy the same within the unit without insisting for payment of custom duty especially when respondent have allowed destruction of obsolete goods subject to payment of scrap value earlier. - AT

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