https://www.taxtmi.com/caselaws?id=83955 Duty-free re-import of repaired capital goods under the 100% EOU Scheme required closer scrutiny where the unit had already utilised a substantial part of its overall duty-free import ceiling. The challenged order had proceeded on repair charges and freight without first examining whether the full value of the repaired goods, on re-import into the unit, would still remain within the prescribed limit. The interaction between the two relevant policy paragraphs, including whether machinery originally installed before EOU status could be re-imported duty free after repair abroad, also warranted further examination. A prima facie case for stay was found, and the impugned order was stayed pending final hearing. en-us Tue, 22 Nov 1994 00:00:00 +0530 Mon, 18 Jul 2011 18:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83955 Duty-free re-import of repaired capital goods under the 100% EOU Scheme required closer scrutiny where the unit had already utilised a substantial part of its overall duty-free import ceiling. The challenged order had proceeded on repair charges and freight without first examining whether the full value of the repaired goods, on re-import into the unit, would still remain within the prescribed limit. The interaction between the two relevant policy paragraphs, including whether machinery originally installed before EOU status could be re-imported duty free after repair abroad, also warranted further examination. A prima facie case for stay was found, and the impugned order was stayed pending final hearing. Case-Laws Customs Tue, 22 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83955