https://www.taxtmi.com/caselaws?id=924 In proceedings against a 100% EOU, customs duty, confiscation and penalties could not be confirmed until the procedure in Circular No. 21/95-Cus. was followed, including reference of the matter to the Development Commissioner and a definite conclusion on non-commencement of production or failure to fulfil export obligations. Because the record did not show such prior determination, the adjudication was held procedurally premature. The original order was set aside and the matter remanded for fresh adjudication after compliance with the circular. en-us Tue, 23 May 2006 00:00:00 +0530 Sun, 13 Apr 2008 19:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=924 In proceedings against a 100% EOU, customs duty, confiscation and penalties could not be confirmed until the procedure in Circular No. 21/95-Cus. was followed, including reference of the matter to the Development Commissioner and a definite conclusion on non-commencement of production or failure to fulfil export obligations. Because the record did not show such prior determination, the adjudication was held procedurally premature. The original order was set aside and the matter remanded for fresh adjudication after compliance with the circular. Case-Laws Customs Tue, 23 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=924