100% EOUs - delay in fulfilment of export obligations - Customs...

100% EOUs - delay in fulfilment of export obligations - Customs Warehousing Licence for warehousing, manufacturing and export of software - Upon review, the Tribunal found that the appellant applied for an extension, which was ultimately granted by the Development Commissioner with retrospective effect, providing an additional five years to fulfill export obligations starting from May 2008. Critically, the Tribunal concluded that the impugned order was premature, as it was passed before the final decision on the extension request. Given the retrospective approval, the demands raised in the order were deemed unsustainable.

---