https://www.taxtmi.com/caselaws?id=52809 The appeal was successful as the Commissioner (Appeals)'s order affirming customs duty against the appellants was set aside. The Tribunal ruled that approval from the Development Commissioner or Board of approval was necessary before claiming customs duty for non-fulfilment of export obligation by a 100% Export Oriented Unit (EOU), as per the Vishal Footwear case law. The Circular stating otherwise was deemed ineffective, and the appellants were not liable for the customs duty. The Department was instructed to obtain the required approval before pursuing recovery against the appellants. en-us Wed, 25 Feb 2004 00:00:00 +0530 Thu, 07 Oct 2010 18:47:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52809 The appeal was successful as the Commissioner (Appeals)'s order affirming customs duty against the appellants was set aside. The Tribunal ruled that approval from the Development Commissioner or Board of approval was necessary before claiming customs duty for non-fulfilment of export obligation by a 100% Export Oriented Unit (EOU), as per the Vishal Footwear case law. The Circular stating otherwise was deemed ineffective, and the appellants were not liable for the customs duty. The Department was instructed to obtain the required approval before pursuing recovery against the appellants. Case-Laws Customs Wed, 25 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52809