Duty liability on EOU stock exported before final debonding was rejected, following earlier rulings on pre-debonding exports.

Duty was not payable on finished goods lying in stock in a 100% Export Oriented Unit where the goods had already been exported before the final debonding order. The Tribunal treated the issue as covered by earlier decisions and followed the principle that export before final debonding prevents duty liability on such stock. On that basis, the contrary view in the impugned order was found unsustainable and the appeal succeeded.

---

---

Issues: Whether duty was payable on finished goods lying in stock in a 100% Export Oriented Unit when the goods had been exported before the final debonding order.

Analysis: The goods in question stood exported before final debonding. The Tribunal noted that the issue was identical to earlier decisions holding that no duty is payable on finished goods lying in stock if they are exported before the final debonding order. On that basis, the contrary view taken in the impugned order was held unsustainable.

Conclusion: Duty was not payable on the finished goods exported before final debonding, and the appeal succeeded.

---