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Customs - Highlights / Catch Notes

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100% EOU - Remission of duty on goods destroyed in the fire - ...

Case Laws     Customs

December 20, 2023

100% EOU - Remission of duty on goods destroyed in the fire - liability to pay anti-dumping duty (ADD) - The goods imported were destroyed in fire and therefore, there is no requirement to look into the fulfilment of the conditions of Notification No.52/2003 dated 31.03.2003 - the appellant is eligible for remission of duty. - AT

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