https://www.taxtmi.com/caselaws?id=799832 Duty-free import benefits available to a 100% Export Oriented Unit permitted imported or domestically procured raw materials to be used for finished goods and for capital goods manufactured for use within the unit, subject to accounting and bonding requirements. Customs duty became payable only on clearance outside the unit, debonding, or exit from the scheme. The clarificatory circular applied retrospectively to the company without challenge; consequently, the seizure memoranda and show-cause notice were set aside, the bank guarantee was cancelled, and deposited amounts were refundable. en-us Wed, 16 Sep 2026 00:00:00 +0530 Mon, 28 Sep 2026 08:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799832 Duty-free import benefits available to a 100% Export Oriented Unit permitted imported or domestically procured raw materials to be used for finished goods and for capital goods manufactured for use within the unit, subject to accounting and bonding requirements. Customs duty became payable only on clearance outside the unit, debonding, or exit from the scheme. The clarificatory circular applied retrospectively to the company without challenge; consequently, the seizure memoranda and show-cause notice were set aside, the bank guarantee was cancelled, and deposited amounts were refundable. Case-Laws Customs Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799832