Export Unit Misses Deadline to Install Duty-Free Machinery; Case Sent for Re-Adjudication to Determine Customs Duty Implications.

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....100% EOU - Import of textile machinery without payment of duty - Failure to install the capital goods within stipulated time - since the impugned goods have been imported without payment of customs duty, the inherent value of the goods comprises the element of Customs duty therein and therefore permission of allowing destruction of goods without authority of customs law will amount to arbitrary abatement of leviable customs duty. - Matter restored back for fresh adjudication - AT....