https://www.taxtmi.com/caselaws?id=785779 De-bonding of a 100% Export Oriented Unit and the applicability of Condition 10 of the Standard Conditions for EOUs turned on whether a suo-moto de-bonding order dated 08.08.2006 constitutes the final date of exit. A statutory clarification later treated that de-bonding as the final exit date. The appellate authorities were required to conduct a de novo enquiry and apply independent judicial mind; mechanically refusing to revisit a predecessors order or adopting the CESTATs unexplained extraction was held unlawful. Prior appellate and tribunal orders were set aside and the matter remanded to the Commissioner (Appeals) for fresh consideration in accordance with law. en-us Thu, 29 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 08:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785779 De-bonding of a 100% Export Oriented Unit and the applicability of Condition 10 of the Standard Conditions for EOUs turned on whether a suo-moto de-bonding order dated 08.08.2006 constitutes the final date of exit. A statutory clarification later treated that de-bonding as the final exit date. The appellate authorities were required to conduct a de novo enquiry and apply independent judicial mind; mechanically refusing to revisit a predecessors order or adopting the CESTATs unexplained extraction was held unlawful. Prior appellate and tribunal orders were set aside and the matter remanded to the Commissioner (Appeals) for fresh consideration in accordance with law. Case-Laws Customs Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785779