Liability of Excise duty

[ramesh bohra]

our unit is 100% eou and we send one container for export to turkey but before reaching mundra port (india) container get accident and material broken now dept asking us for proof of export we told them that container material totally broken they are asking to deposit duty which we denited in bond register 34% we also applied gor insurance claim and claim is pending please guide us that duty is payble and if we bring back broken goode in factory then what will be liablity and how are will cancel

AI Summary

EOU Faces Excise Duty Demand After Container Accident; Seeks Duty Remission Citing Case Laws and Pending Insurance Claim A 100% Export Oriented Unit (EOU) encountered an issue when a container destined for Turkey was damaged in an accident before reaching the port, resulting in broken materials. The department requested proof of export, and when informed about the damage, they demanded the excise duty initially waived. The unit has filed an insurance claim, which is pending. Advice from respondents includes receiving the broken materials back at the factory after completing necessary formalities and applying for remission of duty, referencing relevant case laws for guidance.