https://www.taxtmi.com/caselaws?id=450514 CESTAT Chennai upheld customs duty demand on imported capital goods, raw materials and consumables by EOU after non-fulfilment of export obligations despite appellant's claim of technology failure. The tribunal ruled that exemption under Notifications 13/81-Cus and 53/97-Cus was unavailable as goods were not used for intended export production. Special Additional Duty demand was remanded for verification of import dates prior to 1.6.1998. Interest demand was sustained despite incorrect section citation. Appeal partly allowed with consequential relief. en-us Wed, 06 Mar 2024 00:00:00 +0530 Thu, 07 Mar 2024 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450514 CESTAT Chennai upheld customs duty demand on imported capital goods, raw materials and consumables by EOU after non-fulfilment of export obligations despite appellant's claim of technology failure. The tribunal ruled that exemption under Notifications 13/81-Cus and 53/97-Cus was unavailable as goods were not used for intended export production. Special Additional Duty demand was remanded for verification of import dates prior to 1.6.1998. Interest demand was sustained despite incorrect section citation. Appeal partly allowed with consequential relief. Case-Laws Customs Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450514