https://www.taxtmi.com/caselaws?id=112150 Export-obligation fulfilment accepted by the competent export authority cannot be reopened through parallel customs proceedings on the same issue. Exports routed through eligible third-party export houses are not invalid merely because the 100% EOU's name is absent from shipping bills. Alleged domestic tariff area clearances require evidence of actual domestic sales, and customs action is internally inconsistent where the unit remains authorised as a 100% EOU while capital goods used for export production are confiscated. Consequently, duty demands, confiscation and penalties were unsustainable and were set aside. en-us Fri, 18 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 17:52:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112150 Export-obligation fulfilment accepted by the competent export authority cannot be reopened through parallel customs proceedings on the same issue. Exports routed through eligible third-party export houses are not invalid merely because the 100% EOU's name is absent from shipping bills. Alleged domestic tariff area clearances require evidence of actual domestic sales, and customs action is internally inconsistent where the unit remains authorised as a 100% EOU while capital goods used for export production are confiscated. Consequently, duty demands, confiscation and penalties were unsustainable and were set aside. Case-Laws Central Excise Fri, 18 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112150