https://www.taxtmi.com/caselaws?id=756710 Conditional exemption under 100% EOU notifications requires separate verification of receipt, storage, utilisation, accountal, movement and positive NFE compliance; later regularisation of NFE does not by itself cure alleged breaches relating to non-accountal, non-intimation or unauthorised removal of duty-free goods. Because the appellate authority had considered only limited aspects and the wider objections needed independent examination on evidence, the matter was sent back for fresh consideration of all relevant conditions under both notifications. en-us Tue, 06 Aug 2024 00:00:00 +0530 Wed, 11 Jun 2025 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756710 Conditional exemption under 100% EOU notifications requires separate verification of receipt, storage, utilisation, accountal, movement and positive NFE compliance; later regularisation of NFE does not by itself cure alleged breaches relating to non-accountal, non-intimation or unauthorised removal of duty-free goods. Because the appellate authority had considered only limited aspects and the wider objections needed independent examination on evidence, the matter was sent back for fresh consideration of all relevant conditions under both notifications. Case-Laws Customs Tue, 06 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756710