Warehoused goods of a 100% EOU: Tribunal refers jurisdiction, removal and home consumption issues to a Larger Bench.

Disputed issues concerning warehoused goods of a 100% EOU were not finally decided on merits; the Tribunal referred the questions to a Larger Bench. The reference covered jurisdiction, removal of goods from warehouse, treatment on home consumption, and whether the earlier view on these points was correct. The operative effect is that the legal position on these connected customs issues remains pending before the Larger Bench, with no final determination in this decision.

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Outcome: The appeal was not finally decided on merits; the Tribunal referred the disputed questions concerning warehoused goods of a 100% EOU, jurisdiction, removal from warehouse, home consumption, and the correctness of the earlier view to a Larger Bench.

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