DTA sale entitlement: Development Commissioner permissions for EOUs must be honoured, permitting DTA clearance on payment of applicable duties. An EOU/EPZ unit's DTA sale permission granted by the Development Commissioner on the basis of half year physical exports is valid provided the unit fulfils the Minimum Net Foreign Exchange requirement and pays applicable excise duties; refusal by Central Excise to honor such permission is not correct and the unit may clear the permitted goods into the domestic tariff area on payment of duties as prescribed by law.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
DTA sale entitlement: Development Commissioner permissions for EOUs must be honoured, permitting DTA clearance on payment of applicable duties.
An EOU/EPZ unit's DTA sale permission granted by the Development Commissioner on the basis of half year physical exports is valid provided the unit fulfils the Minimum Net Foreign Exchange requirement and pays applicable excise duties; refusal by Central Excise to honor such permission is not correct and the unit may clear the permitted goods into the domestic tariff area on payment of duties as prescribed by law.
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