https://www.taxtmi.com/caselaws?id=448067 Foreign trade policy and customs exemption provisions were analysed on destruction of obsolete raw materials, components, capital goods and scrap in an EOU. The text states that the framework permitted destruction of obsolete or unfit goods within the unit, or outside it with Customs permission, without duty, and that a later amendment aligned the exemption notification with the policy. Prior departmental permissions and an earlier Tribunal ruling in the assessee's own matter were treated as supporting this position. Where a related challenge had not been examined on merits and arose from a preliminary rejection, remand for fresh adjudication was considered appropriate. en-us Thu, 04 Jan 2024 00:00:00 +0530 Tue, 30 Apr 2024 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448067 Foreign trade policy and customs exemption provisions were analysed on destruction of obsolete raw materials, components, capital goods and scrap in an EOU. The text states that the framework permitted destruction of obsolete or unfit goods within the unit, or outside it with Customs permission, without duty, and that a later amendment aligned the exemption notification with the policy. Prior departmental permissions and an earlier Tribunal ruling in the assessee's own matter were treated as supporting this position. Where a related challenge had not been examined on merits and arose from a preliminary rejection, remand for fresh adjudication was considered appropriate. Case-Laws Customs Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448067