https://www.taxtmi.com/caselaws?id=117207 Duty could not be demanded on photocopier machines held by a 100% EOU while the goods remained in the bonded area and had not yet been de-bonded. The Development Commissioner had permitted clearance to the domestic tariff area on payment of applicable duty and compliance with customs formalities, but that permission did not make the demand immediately enforceable. The duty obligation arose only when the capital goods were actually cleared from bond and sent to the domestic tariff area. On that basis, the premature demand was not sustainable and relief was granted to the assessee. en-us Mon, 02 Jan 2006 00:00:00 +0530 Thu, 21 Jun 2012 10:25:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117207 Duty could not be demanded on photocopier machines held by a 100% EOU while the goods remained in the bonded area and had not yet been de-bonded. The Development Commissioner had permitted clearance to the domestic tariff area on payment of applicable duty and compliance with customs formalities, but that permission did not make the demand immediately enforceable. The duty obligation arose only when the capital goods were actually cleared from bond and sent to the domestic tariff area. On that basis, the premature demand was not sustainable and relief was granted to the assessee. Case-Laws Customs Mon, 02 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117207