https://www.taxtmi.com/caselaws?id=752467 Where the Development Commissioner had granted de-bonding after recording positive cumulative NFE, customs authorities could not independently reopen alleged failure of export obligation or negative NFE and confirm duty demand on the same EOU breach. The binding circulars required the Development Commissioner to first examine or determine the alleged violation before any duty could be sustained. As that prerequisite was absent, the proceedings were held unsustainable and the demand failed. en-us Fri, 10 May 2024 00:00:00 +0530 Sat, 11 May 2024 08:34:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752467 Where the Development Commissioner had granted de-bonding after recording positive cumulative NFE, customs authorities could not independently reopen alleged failure of export obligation or negative NFE and confirm duty demand on the same EOU breach. The binding circulars required the Development Commissioner to first examine or determine the alleged violation before any duty could be sustained. As that prerequisite was absent, the proceedings were held unsustainable and the demand failed. Case-Laws Central Excise Fri, 10 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752467