https://www.taxtmi.com/caselaws?id=247404 A 100% EOU may transfer imported or indigenously manufactured goods to another 100% EOU for use, export, or further manufacture without separate permission, and duty can be demanded only if the clearances are shown to be DTA clearances. Where the Development Commissioner, as the competent authority, condones the shortfall in export obligation and accepts fulfilment of the letter of permission conditions, the department cannot treat the unit as a defaulter for that period or sustain duty demand on the basis of breach of export conditions. On that footing, duty demand is not sustainable. en-us Thu, 25 Jul 2013 00:00:00 +0530 Sat, 10 May 2014 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247404 A 100% EOU may transfer imported or indigenously manufactured goods to another 100% EOU for use, export, or further manufacture without separate permission, and duty can be demanded only if the clearances are shown to be DTA clearances. Where the Development Commissioner, as the competent authority, condones the shortfall in export obligation and accepts fulfilment of the letter of permission conditions, the department cannot treat the unit as a defaulter for that period or sustain duty demand on the basis of breach of export conditions. On that footing, duty demand is not sustainable. Case-Laws Customs Thu, 25 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247404