https://www.taxtmi.com/caselaws?id=332260 The Tribunal upheld the demand on the 100% Export Oriented Unit (EOU) for imported goods cleared under exemption Notification No. 13/81-Cus. The appellant was directed to pay a penalty equal to the duty confirmed under Section 114A of the Customs Act, in accordance with Supreme Court decisions. Additionally, the appellant was ordered to pay interest under Section 28AB on the duty amount. The Revenue's appeal was allowed, and the impugned order was modified to include the interest payment, ensuring compliance with statutory provisions and judicial precedents. en-us Wed, 10 Aug 2016 00:00:00 +0530 Tue, 13 Sep 2016 14:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332260 The Tribunal upheld the demand on the 100% Export Oriented Unit (EOU) for imported goods cleared under exemption Notification No. 13/81-Cus. The appellant was directed to pay a penalty equal to the duty confirmed under Section 114A of the Customs Act, in accordance with Supreme Court decisions. Additionally, the appellant was ordered to pay interest under Section 28AB on the duty amount. The Revenue's appeal was allowed, and the impugned order was modified to include the interest payment, ensuring compliance with statutory provisions and judicial precedents. Case-Laws Customs Wed, 10 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332260