https://www.taxtmi.com/caselaws?id=102827 For a unit operating under bond in an export processing zone, the date of de-bonding is the material date for determining the applicable rate of duty and allied levy consequences on clearance of goods. Until the Development Commissioner permits de-bonding, the goods remain in the bonded regime, and the right to clear them on payment of duty arises only on de-bonding. On that basis, duty is to be recalculated with reference to the de-bonding date, and the matter was remanded for reassessment of duty and related amounts. en-us Tue, 13 Aug 2002 00:00:00 +0530 Thu, 16 Feb 2012 13:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102827 For a unit operating under bond in an export processing zone, the date of de-bonding is the material date for determining the applicable rate of duty and allied levy consequences on clearance of goods. Until the Development Commissioner permits de-bonding, the goods remain in the bonded regime, and the right to clear them on payment of duty arises only on de-bonding. On that basis, duty is to be recalculated with reference to the de-bonding date, and the matter was remanded for reassessment of duty and related amounts. Case-Laws Customs Tue, 13 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102827