Duty demand ruled premature by Appellate Tribunal CESTAT, benefitting Export Oriented Unit

The Appellate Tribunal CESTAT, New Delhi ruled in favor of an Export Oriented Unit, setting aside a duty demand on imported inputs for the year 1999-2000. The Tribunal deemed the duty demand premature as the goods were still in Customs Bond and had not been ex-bonded. The appeal was allowed, resulting in a favorable outcome for the Export Oriented Unit.

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The Appellate Tribunal CESTAT, New Delhi ruled in favor of an Export Oriented Unit regarding duty demand on imported inputs in 1999-2000. The duty demand was deemed premature as the goods were still in Customs Bond and had not been ex-bonded. The appeal was allowed, setting aside the impugned order.

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