No Penalty Imposed on 100% EOU for Stocked Goods u/r 25; No Intent to Evade Duty Found.

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Full Text of the Document

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....Levy of penalty under Rule 25 - 100% EOU - The goods which were there in stock were manufactured for the purpose of export under the contract which establish the fact that goods were not meant to be removed clandestinely with intent to evade duty. - No penalty.....