https://www.taxtmi.com/caselaws?id=155650 A 100% EOU's duty, interest and penalty demand for exports routed through a merchant exporter under DEPB shipping bills was found unsustainable because the customs authorities had not first obtained a definite determination from the Development Commissioner on any failure to fulfil export obligations under the EOU scheme. Although the export procedure used was inconsistent with the EOU framework, the merchant exporter stated that no export benefit had been claimed and that the wrong shipping bills were filed by oversight. Board circulars required prior conclusion by the Development Commissioner before customs could confirm duty liability, and that prerequisite was absent. The demand and penalties were set aside. en-us Wed, 28 Oct 2009 00:00:00 +0530 Fri, 06 Sep 2013 14:12:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155650 A 100% EOU's duty, interest and penalty demand for exports routed through a merchant exporter under DEPB shipping bills was found unsustainable because the customs authorities had not first obtained a definite determination from the Development Commissioner on any failure to fulfil export obligations under the EOU scheme. Although the export procedure used was inconsistent with the EOU framework, the merchant exporter stated that no export benefit had been claimed and that the wrong shipping bills were filed by oversight. Board circulars required prior conclusion by the Development Commissioner before customs could confirm duty liability, and that prerequisite was absent. The demand and penalties were set aside. Case-Laws Central Excise Wed, 28 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155650