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Customs - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Debonding of 100% EOU - Demand of differential duty - Scope of ...

Customs

January 3, 2024

Debonding of 100% EOU - Demand of differential duty - Scope of conditions of the LOP and LTU - In terms of the aforesaid condition, payment of an amount equal to duty leviable on the goods and applicable interest would arise, only if the imported duty free raw material/inputs have not been used either for export or for DTA home consumption. This is not the case of the appellants. - AT

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