https://www.taxtmi.com/circulars?id=771 Liability for customs duty on imports by 100% EOUs arises when the unit is debonded or when conditions of the exemption notification, notably the export obligation, are violated. The competent authority's finding that export obligations are unmet permits issuance of a show cause notice for duty recovery. Customs should notify the Development Commissioner if an EOU ceases or fails to commence production or export, may issue a show cause notice concurrently with the Commissioner's action, and should confirm duty demands only after the Development Commissioner reaches a definite conclusion. en-us Fri, 10 Mar 1995 00:00:00 +0530 Tue, 15 Jul 2025 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=771 Liability for customs duty on imports by 100% EOUs arises when the unit is debonded or when conditions of the exemption notification, notably the export obligation, are violated. The competent authority's finding that export obligations are unmet permits issuance of a show cause notice for duty recovery. Customs should notify the Development Commissioner if an EOU ceases or fails to commence production or export, may issue a show cause notice concurrently with the Commissioner's action, and should confirm duty demands only after the Development Commissioner reaches a definite conclusion. Circulars Customs Fri, 10 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=771