https://www.taxtmi.com/caselaws?id=34183 The judgment allowed the appeal, setting aside the duty demand on damaged granite slabs cleared by an Export-Oriented Unit (EOU) due to road accidents. It concluded that there was no wilful default in export, making the bond unenforceable. The EOU was eligible for duty exemption under Notification No. 24/2003-C.E. as the damaged slabs were not brought to the Domestic Tariff Area. The decision was based on the unique circumstances of the case, leading to the disposal of the stay application. en-us Fri, 31 Oct 2008 00:00:00 +0530 Wed, 22 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34183 The judgment allowed the appeal, setting aside the duty demand on damaged granite slabs cleared by an Export-Oriented Unit (EOU) due to road accidents. It concluded that there was no wilful default in export, making the bond unenforceable. The EOU was eligible for duty exemption under Notification No. 24/2003-C.E. as the damaged slabs were not brought to the Domestic Tariff Area. The decision was based on the unique circumstances of the case, leading to the disposal of the stay application. Case-Laws Customs Fri, 31 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34183