https://www.taxtmi.com/caselaws?id=100903 Imported goods duly declared for clearance as cargo for a 100% EOU were not to be treated as baggage goods merely because of the mode of arrival. The applicable EOU policy provisions, rather than paragraph 5.6 of the EXIM Policy, governed the import because the record showed a cargo clearance claim and the scheme allowed receipt of raw material without duty. On that basis, paragraph 5.6 was held inapplicable and the matter was remitted for fresh processing under the EOU framework. en-us Thu, 01 Nov 2001 00:00:00 +0530 Tue, 07 Feb 2012 16:43:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100903 Imported goods duly declared for clearance as cargo for a 100% EOU were not to be treated as baggage goods merely because of the mode of arrival. The applicable EOU policy provisions, rather than paragraph 5.6 of the EXIM Policy, governed the import because the record showed a cargo clearance claim and the scheme allowed receipt of raw material without duty. On that basis, paragraph 5.6 was held inapplicable and the matter was remitted for fresh processing under the EOU framework. Case-Laws Customs Thu, 01 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100903