https://www.taxtmi.com/caselaws?id=51934 Duty drawback was held admissible on readymade garments manufactured on job-work basis in an EOU/EPZ because the export was treated as that of the DTA owner, not the EOU/EPZ unit, and the EOU exclusion in the drawback notifications therefore did not apply. Confiscation and penalty for alleged misdeclaration in the drawback shipping bills were also not sustainable, as no separate misstatement of description, value, or quantity was established once the exporter's legal character was accepted. Penalty against the EPZ unit and the appellant likewise failed, since the alleged absence of permission and the relied-upon statements did not furnish a valid basis for penal action. The recovery order with interest and penalties was set aside. en-us Fri, 10 Jan 2003 00:00:00 +0530 Wed, 29 Sep 2010 12:48:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51934 Duty drawback was held admissible on readymade garments manufactured on job-work basis in an EOU/EPZ because the export was treated as that of the DTA owner, not the EOU/EPZ unit, and the EOU exclusion in the drawback notifications therefore did not apply. Confiscation and penalty for alleged misdeclaration in the drawback shipping bills were also not sustainable, as no separate misstatement of description, value, or quantity was established once the exporter's legal character was accepted. Penalty against the EPZ unit and the appellant likewise failed, since the alleged absence of permission and the relied-upon statements did not furnish a valid basis for penal action. The recovery order with interest and penalties was set aside. Case-Laws Customs Fri, 10 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51934