https://www.taxtmi.com/caselaws?id=371190 The Tribunal held that the appellant, a 100% Export Oriented Unit (EOU), could challenge the enhanced value of imported goods in the ex-bond bill of entry, setting aside the differential duty demand. The Tribunal also ruled in favor of the appellant's entitlement to exemptions under notifications 25/99-Cus and 25/2002-Cus despite procedural lapses in Customs Rules, 1996 during debonding, emphasizing the controlled environment of EOUs and practical compliance under notification 52/2003-Cus. The judgment underscores the distinction between provisional and final assessments and the significance of operational practices in determining exemption eligibility. en-us Thu, 29 Nov 2018 00:00:00 +0530 Fri, 06 Mar 2020 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371190 The Tribunal held that the appellant, a 100% Export Oriented Unit (EOU), could challenge the enhanced value of imported goods in the ex-bond bill of entry, setting aside the differential duty demand. The Tribunal also ruled in favor of the appellant's entitlement to exemptions under notifications 25/99-Cus and 25/2002-Cus despite procedural lapses in Customs Rules, 1996 during debonding, emphasizing the controlled environment of EOUs and practical compliance under notification 52/2003-Cus. The judgment underscores the distinction between provisional and final assessments and the significance of operational practices in determining exemption eligibility. Case-Laws Customs Thu, 29 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371190