https://www.taxtmi.com/caselaws?id=240738 The tribunal overturned duty liability, penalties, and confiscation imposed on a 100% EOU for duty-free imported fabrics found in its premises. It clarified that the presence of fabrics did not prove diversion for local sale. Following the Paras Fab International decision, the tribunal treated EOU premises as warehouses, exempting duty payment on goods within until removed for consumption. Emphasizing the need for factual evidence, the tribunal set aside the duty demand, highlighting the EOU's operational status and the separate handling of de-bonding issues according to law. en-us Fri, 03 Jun 2011 00:00:00 +0530 Wed, 11 Dec 2013 09:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240738 The tribunal overturned duty liability, penalties, and confiscation imposed on a 100% EOU for duty-free imported fabrics found in its premises. It clarified that the presence of fabrics did not prove diversion for local sale. Following the Paras Fab International decision, the tribunal treated EOU premises as warehouses, exempting duty payment on goods within until removed for consumption. Emphasizing the need for factual evidence, the tribunal set aside the duty demand, highlighting the EOU's operational status and the separate handling of de-bonding issues according to law. Case-Laws Customs Fri, 03 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240738