https://www.taxtmi.com/caselaws?id=92165 For a 100% export-oriented unit, customs duty on duty-free imports becomes payable on de-bonding or on violation or non-fulfilment of exemption conditions; a show cause notice may issue earlier, but confirmation of demand requires a definite conclusion by the Development Commissioner. Where no such conclusion had been recorded and the unit's validity period had been extended, the duty demand was premature. The related penalties and confiscation, being consequential to the unsustainable demand, were also set aside, and the appeals were allowed. en-us Wed, 04 Aug 1999 00:00:00 +0530 Thu, 01 Jan 2026 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92165 For a 100% export-oriented unit, customs duty on duty-free imports becomes payable on de-bonding or on violation or non-fulfilment of exemption conditions; a show cause notice may issue earlier, but confirmation of demand requires a definite conclusion by the Development Commissioner. Where no such conclusion had been recorded and the unit's validity period had been extended, the duty demand was premature. The related penalties and confiscation, being consequential to the unsustainable demand, were also set aside, and the appeals were allowed. Case-Laws Customs Wed, 04 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92165