https://www.taxtmi.com/caselaws?id=288170 Exemption for EOU/EPZ imports remained conditional on use of goods for export production and satisfaction of the Development Commissioner. On failure to fulfil export obligation and obtain debonding approval, the benefit of exemption could not continue, so customs duty and central excise duty became payable despite rescission of the earlier notifications. The Commissioner's jurisdiction over the Noida Export Processing Zone was upheld, and confiscation was sustained because the goods breached exemption conditions. The composite penalty, however, was not maintained because it was not properly apportioned between the two enactments. en-us Fri, 18 Jun 1999 00:00:00 +0530 Sat, 23 May 2020 12:35:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288170 Exemption for EOU/EPZ imports remained conditional on use of goods for export production and satisfaction of the Development Commissioner. On failure to fulfil export obligation and obtain debonding approval, the benefit of exemption could not continue, so customs duty and central excise duty became payable despite rescission of the earlier notifications. The Commissioner's jurisdiction over the Noida Export Processing Zone was upheld, and confiscation was sustained because the goods breached exemption conditions. The composite penalty, however, was not maintained because it was not properly apportioned between the two enactments. Case-Laws Customs Fri, 18 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288170