https://www.taxtmi.com/caselaws?id=95838 Customs liability under the warehousing regime was considered alongside the 100% Export Oriented Unit approval, and the later extension of the letter of intent was treated as a material development affecting the scheme's implementation. Because that extension was not examined in the original adjudication, the customs demand, confiscation and penalty could not be assessed in isolation from the EOU approval status. The matter was therefore sent back for fresh consideration by the adjudicating authority, with directions to take the extension of the letter of intent into account. en-us Tue, 29 Feb 2000 00:00:00 +0530 Thu, 15 Dec 2011 13:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95838 Customs liability under the warehousing regime was considered alongside the 100% Export Oriented Unit approval, and the later extension of the letter of intent was treated as a material development affecting the scheme's implementation. Because that extension was not examined in the original adjudication, the customs demand, confiscation and penalty could not be assessed in isolation from the EOU approval status. The matter was therefore sent back for fresh consideration by the adjudicating authority, with directions to take the extension of the letter of intent into account. Case-Laws Customs Tue, 29 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95838