https://www.taxtmi.com/caselaws?id=771189 Debit of SFIS scrips on clearance of goods by a 100% EOU into the DTA is treated as payment of duty under the governing notifications and the Foreign Trade Policy. Such debit is a recognised mode of discharging duty liability, so the clearances cannot be characterised as nil-duty or exempt merely because duty was paid through scrips. On that basis, the benefit linked to Notification No. 52/2003-Cus. and Notification No. 22/2003-C.E. remains available, and a demand alleging that the goods were not duty paid is unsustainable. en-us Thu, 08 May 2025 00:00:00 +0530 Thu, 22 May 2025 08:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771189 Debit of SFIS scrips on clearance of goods by a 100% EOU into the DTA is treated as payment of duty under the governing notifications and the Foreign Trade Policy. Such debit is a recognised mode of discharging duty liability, so the clearances cannot be characterised as nil-duty or exempt merely because duty was paid through scrips. On that basis, the benefit linked to Notification No. 52/2003-Cus. and Notification No. 22/2003-C.E. remains available, and a demand alleging that the goods were not duty paid is unsustainable. Case-Laws Customs Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771189