9911796707
TMI BlogDe-bonding of EOUX X X X Extracts X X X X X X X X Extracts X X X X ..... De-bonding of EOU X X X X Extracts X X X X X X X X Extracts X X X X ..... had not given any definite finding that the appellant-company has failed to meet the EO - Moreover, appellant, is presently undergoing rehabilitation and was part of a study on sick floriculture units commissioned by APEDA - hence, demand confirmed by Commissioner Customs is premature 2008 TMI - 31741 - CESTAT BANGLORE HONEYWELL TECHNOLOGY Versus COMMISSIONER OF CUSTOMS, BANGALORE Customs - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Transfer of goods from one bonded warehouse to another i.e. from EHTP to STP or vice versa - procedural lapse of not obtaining amended Customs license - Demand raised on ground that appellant used the capital goods procured free of duty for BPO activities, not for manufacture and export of electronic hardware - held that when appellants got approval for the same from STPI Director then it is not o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pen to customs to demand duty mere for technical violation - demand set aside 2008 TMI - 31634 - CESTAT MUMBAI KRISHNA FILAMENTS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, THANE-II Customs - EOU - import of capital goods, various raw materials and spares, duty free, under Notification 53/97-Cus. - non-fulfillment of export obligation - reason not beyond control - violation of condition of No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. No. 53/97 - benefit of notification not allowable - on ground of violation of post-import condition, capital goods and spares are confiscable u/s 111(o), even if import was valid - depreciation on capital goods u/not. 53/97 is not entitled for determination of quantum of duty payable 2008 TMI - 4583 - CESTAT, MUMBAI PROFITEX PVT. LTD. Versus COMMISSIONER OF CUS. & C. EX., RAIGAD Customs - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Non-fulfillment of export obligation - Comm.. (A) is not justified in holding that depreciated value is to be applied only up to the date of in principle de-bonding - contention of assessees that the depreciated value is to be taken into account upto the date of clearance of the goods & further, that, if the depreciated value is applicable upto the date of clearance, no duty would be payable, is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cceptable - demand on capital goods set aside - duty on unused raw material with interest is upheld 2008 TMI - 4541 - CESTAT, BANGALORE COMMR. OF. CUS., BANGALORE Versus MAHARASHTRA HYBRID SEED CP. LTD. Customs - Partial fulfillment of export obligation - appellants have been permitted to debond the unit from EOU scheme, then question of demanding duty foregone on total goods used in the manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facture of export goods is not legally tenable - since the capital goods have been manifestly used in production of export products & export obligation is partially fulfilled, depreciation benefit is allowable - duty has to be calculated on the depreciated value - revenue appeal dismissed 2008 TMI - 3258 - CESTAT, MUMBAI COMMISSIONER OF C. EX., PUNE Versus RAJDHANI FAB. PVT. LTD. Customs - As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee (100% EOU) is eligible to avail the credit of amount of duty paid on indigenously procured capital goods on debonding himself to DTA - Revenue's appeal rejected. 2007 TMI - 924 - CESTAT, BANGALORE RKS AGRO TECH LTD. versus COMMISSIONER OF CUSTOMS, BANGALORE Customs - EXIM -Machinery procured duty free not installed within stipulated time -Violation of conditions of under which goods ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been procured duty free by EOU viewed sympathetically -Details are not in record to the Development Commissioner -Case remanded to original authority for de novo decision after complying with the provisions of circular X X X X Extracts X X X X X X X X Extracts X X X X
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