https://www.taxtmi.com/caselaws?id=1460 An EOU job-working for a DTA unit lost exemption under Notification No. 22/2003-CE because the scheme required the processed goods to be exported directly by the EOU. Sending the goods back to the DTA unit breached a substantive condition of the exemption and the governing Exim Policy, and the Board circular also contemplated that such goods would not be returned to the DTA. That breach sustained liability under the bond and notification framework, so duty, interest, and penalty were recoverable, subject only to the limited reduction of penalty under Section 117 of the Customs Act, 1962. en-us Mon, 05 Mar 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1460 An EOU job-working for a DTA unit lost exemption under Notification No. 22/2003-CE because the scheme required the processed goods to be exported directly by the EOU. Sending the goods back to the DTA unit breached a substantive condition of the exemption and the governing Exim Policy, and the Board circular also contemplated that such goods would not be returned to the DTA. That breach sustained liability under the bond and notification framework, so duty, interest, and penalty were recoverable, subject only to the limited reduction of penalty under Section 117 of the Customs Act, 1962. Case-Laws Customs Mon, 05 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1460