https://www.taxtmi.com/caselaws?id=112264 Under the Export-Import Policy, 1997-2002, a 100% EOU may make DTA sales within the entitlement granted by the competent authority, and the Revenue cannot ignore valid permissions or recast the limit on a different basis unless excess clearance is shown on record. The note states that clearances of finished goods made under Development Commissioner permissions could not be denied duty-free treatment merely by reworking the entitlement, because those permissions had not been reviewed or proved exceeded. It also states that reject sales are governed by the policy and Handbook provisions, and only sales beyond the permitted 5% FOB limit count against DTA entitlement. On the facts recorded, no excess reject clearance was established, so duty and penalties were not sustainable. en-us Thu, 09 Oct 2003 00:00:00 +0530 Fri, 27 Apr 2012 13:29:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112264 Under the Export-Import Policy, 1997-2002, a 100% EOU may make DTA sales within the entitlement granted by the competent authority, and the Revenue cannot ignore valid permissions or recast the limit on a different basis unless excess clearance is shown on record. The note states that clearances of finished goods made under Development Commissioner permissions could not be denied duty-free treatment merely by reworking the entitlement, because those permissions had not been reviewed or proved exceeded. It also states that reject sales are governed by the policy and Handbook provisions, and only sales beyond the permitted 5% FOB limit count against DTA entitlement. On the facts recorded, no excess reject clearance was established, so duty and penalties were not sustainable. Case-Laws Central Excise Thu, 09 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112264