https://www.taxtmi.com/forum/issue?id=120732 Destruction of finished goods within a 100% EOU after intimation and under Customs supervision does not amount to DTA clearance and therefore does not require reversal or payment of Basic Customs Duty, Social Welfare Surcharge, Additional Duty or IGST exempted on imported inputs; where IGST was exempted at import and no ITC was availed, the ITC-reversal rule for destroyed goods does not apply because there is no credit to reverse. en-us Sat, 24 Jan 2026 12:34:24 +0530 Thu, 19 Feb 2026 14:02:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120732 Destruction of finished goods within a 100% EOU after intimation and under Customs supervision does not amount to DTA clearance and therefore does not require reversal or payment of Basic Customs Duty, Social Welfare Surcharge, Additional Duty or IGST exempted on imported inputs; where IGST was exempted at import and no ITC was availed, the ITC-reversal rule for destroyed goods does not apply because there is no credit to reverse. Discussion-Forum Customs Sat, 24 Jan 2026 12:34:24 +0530 https://www.taxtmi.com/forum/issue?id=120732