https://www.taxtmi.com/caselaws?id=267516 The Tribunal clarified that clearances by 100% Export Oriented Units (EOUs) are treated as imports, and duty payable is equivalent to customs duty. Exemption notifications under the Customs Act apply to EOUs for Domestic Tariff Area (DTA) clearances. The penalties imposed by the Commissioner were deemed unjustified as there was no duty evasion. The Supreme Court affirmed the Tribunal's decision, dismissing the appeals and upholding the judgment. en-us Fri, 30 Oct 2015 00:00:00 +0530 Fri, 08 Jan 2016 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267516 The Tribunal clarified that clearances by 100% Export Oriented Units (EOUs) are treated as imports, and duty payable is equivalent to customs duty. Exemption notifications under the Customs Act apply to EOUs for Domestic Tariff Area (DTA) clearances. The penalties imposed by the Commissioner were deemed unjustified as there was no duty evasion. The Supreme Court affirmed the Tribunal's decision, dismissing the appeals and upholding the judgment. Case-Laws Central Excise Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267516