https://www.taxtmi.com/caselaws?id=234214 For a 100% Export Oriented Unit that achieved positive NFE only partially, customs duty on imported goods is recoverable only in proportion to the unachieved NFE and not on the entire imports, because duty foregone becomes payable only to that extent under the applicable circular. The Tribunal was also correct in remanding the matter for proper quantification of duty on goods other than capital goods, since the original demand had treated all duty-free goods alike. Once the duty liability required recomputation on this basis, the penalty could not be sustained. en-us Thu, 03 Nov 2011 00:00:00 +0530 Mon, 03 Jun 2013 09:04:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234214 For a 100% Export Oriented Unit that achieved positive NFE only partially, customs duty on imported goods is recoverable only in proportion to the unachieved NFE and not on the entire imports, because duty foregone becomes payable only to that extent under the applicable circular. The Tribunal was also correct in remanding the matter for proper quantification of duty on goods other than capital goods, since the original demand had treated all duty-free goods alike. Once the duty liability required recomputation on this basis, the penalty could not be sustained. Case-Laws Customs Thu, 03 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234214