https://www.taxtmi.com/caselaws?id=213618 Imported capital goods re-exported in original packed condition, with permission from the competent development authority and jurisdictional excise authorities, did not attract continuing customs duty liability where the Department failed to establish breach of the conditions for exit from the Export Oriented Unit scheme under Para 6.18(e) of the Foreign Trade Policy, 2004-2009. On those facts, the demand for duty, interest and penalty was unsustainable, and the proceedings were dropped in favour of the assessee. The record contained no contrary evidence to dislodge the findings that lawful re-export had been completed and the scheme conditions had not been shown to be violated. en-us Wed, 25 Apr 2012 00:00:00 +0530 Tue, 09 Oct 2012 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213618 Imported capital goods re-exported in original packed condition, with permission from the competent development authority and jurisdictional excise authorities, did not attract continuing customs duty liability where the Department failed to establish breach of the conditions for exit from the Export Oriented Unit scheme under Para 6.18(e) of the Foreign Trade Policy, 2004-2009. On those facts, the demand for duty, interest and penalty was unsustainable, and the proceedings were dropped in favour of the assessee. The record contained no contrary evidence to dislodge the findings that lawful re-export had been completed and the scheme conditions had not been shown to be violated. Case-Laws Central Excise Wed, 25 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213618