Destruction of perishable export consignments: EOUs exempt from duty when unfit; DTA sale allowed with authorization and duty. Perishable horticultural exports that are rendered unexportable may be destroyed by EOUs without duty. If airport-held consignments cannot be exported due to flight disruptions, EOUs with DTA sale entitlement may sell the goods in the domestic market after obtaining the Development Commissioner's permission and clearing the goods on payment of duties as assessed by the Assistant/Deputy Commissioner, using documentation treated as if cleared from the unit.