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Customs - Highlights / Catch Notes

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100% EOU - mis-declaration - the appellant has violate the faith ...

Case Laws     Customs

June 26, 2023

100% EOU - mis-declaration - the appellant has violate the faith imposed in them in as much as they did not even bother to check whether the job worker declared by them for manufacture of intermediate product exist at the time declared manufacturing unit or not. It also shows the carelessness on the part of the manufacturer in failing to ensure as that the duty free import or acquired are being sent to the right place which have been declared by them for manufacture of the intermediate products. - AT

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