2006 (3) TMI 428

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.... Notification Nos. 138/91-Cus. and 140/91-Cus. both dated 22-10-1991. And on subsequent Notification inasmuch as, they have made DTA sales during the period 2001-2002 and 2002-2003 without having any net foreign exchange in their account; that they did not obtain permission from STP to clear the goods for DTA; that they did not earn net foreign exchange as they did not export any goods in the first year of commercial production; that the assessee did not pay any duty on the goods cleared for DTA sales. 2. The learned Counsel submits that the Licensing period has not been expired and hence, the demands are not sustainable; that the capital goods are still under Customs bond; that the duty for DTA sales in respect of software is nil a....

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....ms barrier is crossed and not on the date when the goods landed in India or had entered the territorial waters. For goods in a warehouse, the customs barrier would be crossed when goods are sought to be taken out of the customs and brought to the mass of goods in the country. 6. UOI v. Apar Private Limited - 1999 (112) E.L.T. 3 (S.C.) The crucial date for rate of duty applicable in the case of goods removed from a bonded warehouse, the date of actual removal of the goods from the warehouse would be 'relevant date'. 7. Pashupati Fabrics Limited v. CCE - 2005 (184) E.L.T. 41 (T-Del.) 100% EOU - in case of shortfall in export performance, duty is to be paid by EOU only in the event of de-bonding of EOU. When the assessee cont....