https://www.taxtmi.com/caselaws?id=398541 Clearances by a 100% EOU of obsolete capital goods to an EPCG licence holder in DTA were eligible for concessional customs duty because the Development Commissioner's permission and the export obligation conditions were satisfied. The record also showed compliance with the governing policy requirements, while Board and DGFT clarifications treated such supplies as entitled to EPCG concessional treatment without a separate exemption notification. In the absence of any contrary material, denial of the benefit of Notification No. 53/97-Cus was unsustainable, and the duty demand, confiscation, fine, interest, and penalty did not survive. en-us Fri, 11 Sep 2020 00:00:00 +0530 Fri, 18 Sep 2020 17:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398541 Clearances by a 100% EOU of obsolete capital goods to an EPCG licence holder in DTA were eligible for concessional customs duty because the Development Commissioner's permission and the export obligation conditions were satisfied. The record also showed compliance with the governing policy requirements, while Board and DGFT clarifications treated such supplies as entitled to EPCG concessional treatment without a separate exemption notification. In the absence of any contrary material, denial of the benefit of Notification No. 53/97-Cus was unsustainable, and the duty demand, confiscation, fine, interest, and penalty did not survive. Case-Laws Customs Fri, 11 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398541