<h1>Court Reviews EOU Customs Cases: Premature Penalty, Procedural Lapses, and Export Obligation Disputes Lead to Mixed Outcomes.</h1> Several cases involving Export Oriented Units (EOUs) and customs obligations were reported. In one case, a company was prematurely penalized for not fulfilling export obligations without a definitive finding from the Development Commissioner. Another involved procedural lapses in transferring goods between bonded warehouses, where a demand for duty was set aside due to prior approval from the relevant authority. Other cases addressed issues of non-fulfillment of export obligations, with some demands upheld and others dismissed based on factors like depreciation and partial fulfillment. Appeals related to duty credits and procedural violations were also discussed, with varying outcomes.