High Court Rules Duty Demand on Unutilized DEEC Scheme Imports Unjustified; Export Obligations Fully Met Under Notification 30/97-Cus.

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....Import of goods under DEEC scheme - demand of on unutilized items - notification no. 30/97-Cus., dated 1-4-1997 - assessee has fulfilled the export obligation completely - The excess material in fact had not been utilized completely because of efficient utilization of the raw material. - Demand of duty is not justified - HC....