https://www.taxtmi.com/caselaws?id=397930 The Supreme Court upheld the levy of customs duty on an Export Oriented Unit (EOU) for unauthorized sales of non-excisable goods in the Domestic Tariff Area (DTA). The Court clarified that contravention of the EXIM policy conditions would render customs duty leviable on such goods as if they were imported, regardless of their excisability. Additionally, the Court determined that an amendment notification changing criteria for duty determination on inputs used in production of non-excisable goods applied prospectively, denying the appellant's claim for retrospective application. The appeal was dismissed, affirming the demand for customs duty, interest, and penalty. en-us Tue, 01 Sep 2020 00:00:00 +0530 Tue, 01 Dec 2020 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397930 The Supreme Court upheld the levy of customs duty on an Export Oriented Unit (EOU) for unauthorized sales of non-excisable goods in the Domestic Tariff Area (DTA). The Court clarified that contravention of the EXIM policy conditions would render customs duty leviable on such goods as if they were imported, regardless of their excisability. Additionally, the Court determined that an amendment notification changing criteria for duty determination on inputs used in production of non-excisable goods applied prospectively, denying the appellant's claim for retrospective application. The appeal was dismissed, affirming the demand for customs duty, interest, and penalty. Case-Laws Central Excise Tue, 01 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397930