https://www.taxtmi.com/caselaws?id=363989 Customs could not confirm a demand for alleged non-fulfilment of NFEP under a Letter of Permission and the Exim Policy before the Development Commissioner first determined the alleged policy violation. CBEC circulars dated 10.03.1995 and 28.11.1995 required such violations in a 100% EOU/EPZ case to be settled by the Development Commissioner before Customs could proceed to confirm demand. As no communication or finding from the Development Commissioner was produced, the demand was treated as premature and the order dropping it was upheld. en-us Fri, 06 Jul 2018 00:00:00 +0530 Thu, 05 Mar 2020 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363989 Customs could not confirm a demand for alleged non-fulfilment of NFEP under a Letter of Permission and the Exim Policy before the Development Commissioner first determined the alleged policy violation. CBEC circulars dated 10.03.1995 and 28.11.1995 required such violations in a 100% EOU/EPZ case to be settled by the Development Commissioner before Customs could proceed to confirm demand. As no communication or finding from the Development Commissioner was produced, the demand was treated as premature and the order dropping it was upheld. Case-Laws Customs Fri, 06 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363989