https://www.taxtmi.com/caselaws?id=43688 The court held that the petitioner, seeking exemption from Customs duty for re-importing two Decanter machines, was not entitled to such exemption as the machines were imported before the Export Oriented Unit (EOU) recognition. The court also ruled that the petitioner could not claim duty exemption under Notification 127 for machines imported before EOU recognition. Additionally, the permission granted by the Development Commissioner did not entitle the petitioner to duty exemption, as it could be challenged under the Customs Act. Consequently, the court dismissed the Writ Petition, denying the release of goods with duty exemption under Notification 127. en-us Fri, 08 Oct 1993 00:00:00 +0530 Sat, 19 Jun 2010 13:59:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43688 The court held that the petitioner, seeking exemption from Customs duty for re-importing two Decanter machines, was not entitled to such exemption as the machines were imported before the Export Oriented Unit (EOU) recognition. The court also ruled that the petitioner could not claim duty exemption under Notification 127 for machines imported before EOU recognition. Additionally, the permission granted by the Development Commissioner did not entitle the petitioner to duty exemption, as it could be challenged under the Customs Act. Consequently, the court dismissed the Writ Petition, denying the release of goods with duty exemption under Notification 127. Case-Laws Customs Fri, 08 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43688