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Customs - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

100% EOU - Recovery of duty foregone - tandard input output ...

Case Laws     Customs

December 28, 2023

100% EOU - Recovery of duty foregone - tandard input output norms (SION) - Diversion of polyvinyl chloride (PVC) resin, procured from abroad and sourced indigenously, without payment of duty - A case of diversion cannot be made out without reference to the movement of the goods alleged to have been diverted. - AT

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