https://www.taxtmi.com/caselaws?id=447698 Duty-free raw materials imported by an EOU and consumed in goods cleared to the Domestic Tariff Area on payment of applicable duty cannot again attract customs duty, because the duty paid on the finished DTA clearances satisfies the operative exemption condition. Where the unit obtained debonding permission, paid dues, received a no-dues certificate, and made voluntary duty payment on the finished goods, no separate demand on the raw materials was sustainable. In the absence of a proven breach of the exemption conditions or illegal diversion, confiscation and penalty also lacked support and were unsustainable. en-us Mon, 01 Jan 2024 00:00:00 +0530 Tue, 02 Jan 2024 20:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447698 Duty-free raw materials imported by an EOU and consumed in goods cleared to the Domestic Tariff Area on payment of applicable duty cannot again attract customs duty, because the duty paid on the finished DTA clearances satisfies the operative exemption condition. Where the unit obtained debonding permission, paid dues, received a no-dues certificate, and made voluntary duty payment on the finished goods, no separate demand on the raw materials was sustainable. In the absence of a proven breach of the exemption conditions or illegal diversion, confiscation and penalty also lacked support and were unsustainable. Case-Laws Customs Mon, 01 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447698