https://www.taxtmi.com/caselaws?id=49917 Duty demand and penalties against a 100% Export Oriented Unit are premature where the competent authority has neither ordered de-bonding nor withdrawn EOU status. Extension of the unit's EOU status by the Development Commissioner, coupled with no allegation of clandestine removal into the domestic tariff area, prevents duty proceedings from being sustained at that stage. Board circulars and an earlier Tribunal decision support deferring assessment of duty liability until de-bonding occurs. The demand and consequential confirmation were set aside, with de novo consideration to follow if the competent authority orders de-bonding. en-us Fri, 23 Jun 2000 00:00:00 +0530 Wed, 18 Aug 2010 14:04:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49917 Duty demand and penalties against a 100% Export Oriented Unit are premature where the competent authority has neither ordered de-bonding nor withdrawn EOU status. Extension of the unit's EOU status by the Development Commissioner, coupled with no allegation of clandestine removal into the domestic tariff area, prevents duty proceedings from being sustained at that stage. Board circulars and an earlier Tribunal decision support deferring assessment of duty liability until de-bonding occurs. The demand and consequential confirmation were set aside, with de novo consideration to follow if the competent authority orders de-bonding. Case-Laws Customs Fri, 23 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49917