Customs duty recovery: failure to meet export obligation permits show cause notice and recovery after regulator's conclusion. Liability for customs duty on imports by 100% EOUs arises when the unit is debonded or when conditions of the exemption notification, notably the export obligation, are violated. The competent authority's finding that export obligations are unmet permits issuance of a show cause notice for duty recovery. Customs should notify the Development Commissioner if an EOU ceases or fails to commence production or export, may issue a show cause notice concurrently with the Commissioner's action, and should confirm duty demands only after the Development Commissioner reaches a definite conclusion.
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.
Customs duty recovery: failure to meet export obligation permits show cause notice and recovery after regulator's conclusion.
Liability for customs duty on imports by 100% EOUs arises when the unit is debonded or when conditions of the exemption notification, notably the export obligation, are violated. The competent authority's finding that export obligations are unmet permits issuance of a show cause notice for duty recovery. Customs should notify the Development Commissioner if an EOU ceases or fails to commence production or export, may issue a show cause notice concurrently with the Commissioner's action, and should confirm duty demands only after the Development Commissioner reaches a definite conclusion.
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