https://www.taxtmi.com/caselaws?id=445180 CESTAT Ahmedabad set aside the original order that permitted re-export of duty-free imported textile machinery by a 100% EOU. The assessee violated condition 6 of Notification 53/97-Cus by failing to install machinery or fulfill export obligations within prescribed time limits. The tribunal held that re-export permission was legally untenable as proper procedures weren't followed timely. Since goods were imported duty-free, allowing destruction without customs authority would arbitrarily abate leviable customs duty. Matter remanded to original adjudicating authority for fresh adjudication with proper hearing. en-us Tue, 31 Oct 2023 00:00:00 +0530 Wed, 01 Nov 2023 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445180 CESTAT Ahmedabad set aside the original order that permitted re-export of duty-free imported textile machinery by a 100% EOU. The assessee violated condition 6 of Notification 53/97-Cus by failing to install machinery or fulfill export obligations within prescribed time limits. The tribunal held that re-export permission was legally untenable as proper procedures weren't followed timely. Since goods were imported duty-free, allowing destruction without customs authority would arbitrarily abate leviable customs duty. Matter remanded to original adjudicating authority for fresh adjudication with proper hearing. Case-Laws Customs Tue, 31 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445180