https://www.taxtmi.com/caselaws?id=764790 CESTAT Allahabad held that EOU/EHTP units can claim benefit of Notification No 12/2012 at debonding even if not claimed at importation. The tribunal relied on DOF clarification dated 01.02.2017 stating exemption benefits are available at import or removal time. Condition 4 of Notification No 52/2003 cannot deny this benefit when appellant complied with bond requirements. The court determined customs duty should be calculated at effective rate during debonding, not importation. Procedural compliance was sufficient without separate registration under 2016 Rules. The demand for duty and interest was unjustified. Appeal allowed. en-us Thu, 16 Jan 2025 00:00:00 +0530 Sat, 18 Jan 2025 08:47:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764790 CESTAT Allahabad held that EOU/EHTP units can claim benefit of Notification No 12/2012 at debonding even if not claimed at importation. The tribunal relied on DOF clarification dated 01.02.2017 stating exemption benefits are available at import or removal time. Condition 4 of Notification No 52/2003 cannot deny this benefit when appellant complied with bond requirements. The court determined customs duty should be calculated at effective rate during debonding, not importation. Procedural compliance was sufficient without separate registration under 2016 Rules. The demand for duty and interest was unjustified. Appeal allowed. Case-Laws Customs Thu, 16 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764790