https://www.taxtmi.com/caselaws?id=75239 Duty could not be demanded on capital goods imported under the 100% EOU scheme merely because they were shifted within approved bonded premises and were not immediately operational. The record showed the machines had been used earlier, remained within the bonded area, and the explanation that they were under repair was not displaced. In this setting, the scheme treated duty liability as arising at the stage of de-bonding, so a demand raised before that stage was premature and unsustainable. Consequential relief followed. en-us Wed, 29 Apr 2009 00:00:00 +0530 Wed, 31 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75239 Duty could not be demanded on capital goods imported under the 100% EOU scheme merely because they were shifted within approved bonded premises and were not immediately operational. The record showed the machines had been used earlier, remained within the bonded area, and the explanation that they were under repair was not displaced. In this setting, the scheme treated duty liability as arising at the stage of de-bonding, so a demand raised before that stage was premature and unsustainable. Consequential relief followed. Case-Laws Customs Wed, 29 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75239