https://www.taxtmi.com/caselaws?id=202691 Removal of goods from an export-oriented unit to the domestic tariff area without Development Commissioner permission did not, for the relevant pre-amendment period, create customs-duty liability; the demand on shrimp was therefore deleted. For the remaining items, duty and penalties on shortage of paddle wheel aerators and clearance of diesel generator sets required fresh quantification because depreciation had to be worked out up to the date of payment of duty and the factual basis for shortage needed clear adjudication; those demands were remitted for re-examination with penalties to be reconsidered accordingly. en-us Tue, 07 Dec 2010 00:00:00 +0530 Mon, 11 Apr 2011 00:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202691 Removal of goods from an export-oriented unit to the domestic tariff area without Development Commissioner permission did not, for the relevant pre-amendment period, create customs-duty liability; the demand on shrimp was therefore deleted. For the remaining items, duty and penalties on shortage of paddle wheel aerators and clearance of diesel generator sets required fresh quantification because depreciation had to be worked out up to the date of payment of duty and the factual basis for shortage needed clear adjudication; those demands were remitted for re-examination with penalties to be reconsidered accordingly. Case-Laws Customs Tue, 07 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202691