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of <h1>Export Oriented Units face duty recovery when failing export obligations after debonding or violating exemption conditions</h1> A customs circular addresses duty recovery procedures for 100% Export Oriented Units that fail to meet export obligations. The Board clarified that customs duty liability arises when units are debonded or violate exemption notification conditions, specifically failing to export the required percentage of manufactured articles within stipulated periods. Customs authorities must coordinate with Development Commissioners before issuing show cause notices for duty recovery. The circular establishes that duty demands should only be confirmed after the Development Commissioner reaches definitive conclusions regarding export obligation violations. This guidance addresses instances where units imported capital goods and materials under exemption notifications but subsequently ceased operations or failed to fulfill export requirements.
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