https://www.taxtmi.com/caselaws?id=33887 The Appellate Tribunal CESTAT New Delhi ruled in favor of the party, a 100% EOU, in a customs duty dispute. The Tribunal held that the additional customs duty imposed was exempted under Section 128 of the Finance Act, 2003. It was determined that duty liability arises only upon goods' removal from the warehouse. The Tribunal clarified that the proper officer with jurisdiction over the EOU is responsible for raising demands for short-levy. Additionally, the Tribunal referred related issues regarding the treatment of a 100% EOU's premises as a warehouse to a Larger Bench for consideration. The decision was issued on 17-12-2008. en-us Wed, 17 Dec 2008 00:00:00 +0530 Sat, 20 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33887 The Appellate Tribunal CESTAT New Delhi ruled in favor of the party, a 100% EOU, in a customs duty dispute. The Tribunal held that the additional customs duty imposed was exempted under Section 128 of the Finance Act, 2003. It was determined that duty liability arises only upon goods' removal from the warehouse. The Tribunal clarified that the proper officer with jurisdiction over the EOU is responsible for raising demands for short-levy. Additionally, the Tribunal referred related issues regarding the treatment of a 100% EOU's premises as a warehouse to a Larger Bench for consideration. The decision was issued on 17-12-2008. Case-Laws Customs Wed, 17 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33887