https://www.taxtmi.com/caselaws?id=33155 In a 100% EOU de-bonding dispute, the note states that Customs must respect the DGFT's final determination on value addition where no lawful step has altered that finding. It also says a notional duty demand for alleged export shortfall is not sustainable when duty-free inputs were used in manufacture, finished goods were exported, and no diversion or unaccounted stock was found. On capital goods, duty is confined to written down value with interest on the effective de-bonding date, while confiscation and penalty do not survive on the stated facts. en-us Fri, 26 Sep 2008 00:00:00 +0530 Fri, 24 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33155 In a 100% EOU de-bonding dispute, the note states that Customs must respect the DGFT's final determination on value addition where no lawful step has altered that finding. It also says a notional duty demand for alleged export shortfall is not sustainable when duty-free inputs were used in manufacture, finished goods were exported, and no diversion or unaccounted stock was found. On capital goods, duty is confined to written down value with interest on the effective de-bonding date, while confiscation and penalty do not survive on the stated facts. Case-Laws Customs Fri, 26 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33155