EOU Complies with Exemption Notification No. 53/1977-Cus., No Duty-Free Goods Diversion Detected, Supplier Covered Weight Shortage.

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....100% EOU - procurement of goods without payment of duty - Even the supplier reimbursed the amount towards shortage noticed in weight which also supports the view that there was no diversion of the duty free goods. Thus none of the conditions of the exemption Notification No. 53/1977-Cus. are violated. - AT....