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Customs - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

100% EOU - warehousing of goods - completion of warehousing ...

Case Laws     Customs

January 24, 2019

100% EOU - warehousing of goods - completion of warehousing period - failure to fulfill export obligation - the duty liability, if any, should be with reference to N/N. 52/2003-Cus. - The depreciation over the entire tenor would result in ‘nil’ value for the purpose of assessment.

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