https://www.taxtmi.com/caselaws?id=31122 The Tribunal upheld the duty demand on unused raw material imported under the 100% EOU Scheme, emphasizing the obligation to prove proper utilization. The penalty was set aside due to financial losses, but duty payment, with interest, was required. Compliance with import obligations and providing evidence of material destruction in Customs presence to avoid duty liabilities was stressed. en-us Mon, 28 Apr 2008 00:00:00 +0530 Sun, 19 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31122 The Tribunal upheld the duty demand on unused raw material imported under the 100% EOU Scheme, emphasizing the obligation to prove proper utilization. The penalty was set aside due to financial losses, but duty payment, with interest, was required. Compliance with import obligations and providing evidence of material destruction in Customs presence to avoid duty liabilities was stressed. Case-Laws Customs Mon, 28 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31122