https://www.taxtmi.com/caselaws?id=119914 Capital goods imported under the EOU scheme remained treated as under bond because no de-bonding order had been issued, so a duty demand for alleged non-fulfilment of export conditions was premature and could not be finally sustained at that stage. The duty liability had to be recomputed after de-bonding, and depreciation was required to be allowed on goods that had actually been put to use, in line with the applicable Board instructions and Tribunal-recognised principles. en-us Thu, 20 Jul 2006 00:00:00 +0530 Tue, 20 Feb 2024 22:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119914 Capital goods imported under the EOU scheme remained treated as under bond because no de-bonding order had been issued, so a duty demand for alleged non-fulfilment of export conditions was premature and could not be finally sustained at that stage. The duty liability had to be recomputed after de-bonding, and depreciation was required to be allowed on goods that had actually been put to use, in line with the applicable Board instructions and Tribunal-recognised principles. Case-Laws Customs Thu, 20 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119914