https://www.taxtmi.com/caselaws?id=117756 Duty demand and penalty against a 100% EOU were treated as premature because the licensing period had not expired and the capital goods continued under customs bond. The matter was to be dealt with under the Board circular governing cases of non-fulfilment of export obligation, including consultation with the Development Commissioner or the Commerce Ministry before Customs action. On that basis, the impugned order was set aside and the matter remanded for further action in accordance with the applicable circular procedure. en-us Thu, 09 Mar 2006 00:00:00 +0530 Sat, 16 Mar 2024 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117756 Duty demand and penalty against a 100% EOU were treated as premature because the licensing period had not expired and the capital goods continued under customs bond. The matter was to be dealt with under the Board circular governing cases of non-fulfilment of export obligation, including consultation with the Development Commissioner or the Commerce Ministry before Customs action. On that basis, the impugned order was set aside and the matter remanded for further action in accordance with the applicable circular procedure. Case-Laws Central Excise Thu, 09 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117756