https://www.taxtmi.com/caselaws?id=30603 The judgment upheld the decision of the Commissioner (Appeals) and rejected the appeal filed by the Revenue. It emphasized the correct application of legal provisions and precedents in determining duty liability for goods cleared by a 100% Export-Oriented Unit (EOU). The Division Bench ruling in Koeleman India Pvt. Ltd. v. CC, Bangalore was crucial in establishing that duty cannot be demanded on goods manufactured in a 100% EOU, especially when goods were damaged post the export order without diversion for home consumption. Additionally, the looting of goods in transit was deemed not to constitute pilferage under the Customs Act. en-us Fri, 01 Feb 2008 00:00:00 +0530 Mon, 08 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30603 The judgment upheld the decision of the Commissioner (Appeals) and rejected the appeal filed by the Revenue. It emphasized the correct application of legal provisions and precedents in determining duty liability for goods cleared by a 100% Export-Oriented Unit (EOU). The Division Bench ruling in Koeleman India Pvt. Ltd. v. CC, Bangalore was crucial in establishing that duty cannot be demanded on goods manufactured in a 100% EOU, especially when goods were damaged post the export order without diversion for home consumption. Additionally, the looting of goods in transit was deemed not to constitute pilferage under the Customs Act. Case-Laws Customs Fri, 01 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30603