2019 (7) TMI 467 - SCH - Customs

100% EOU - Debonding of EOU - Enhancement of value of imported goods - Benefit of N/N. 25/02-Cus dated 01/03/2002 and N/N. 25/99-cus dated 28/02/1999 - HELD THAT - There was substantial compliance on the part of the respondent in regard to the conditions prescribed for availing the benefit of the exemption notification for converting the 100 per cent Export Oriented Unit as a Domestic Tariff Area Unit. The Tribunal having allowed the benefit of the notification, we are not inclined to entertain the Civil Appeal, in the facts and circumstances of the present case. Appeal dismissed.

Summary

The Supreme Court dismissed the Civil Appeal as the Customs Tribunal found substantial compliance by the respondent in meeting conditions for exemption notification regarding conversion of Export Oriented Unit to Domestic Tariff Area Unit.