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Customs Can Issue Show Cause Notice for Duty Shortfall in EOU Debonding Without Development Commissioner Approval.

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Full Text of the Document

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....Debonding of 100% EOU - Validity of Show cause notice - At the time of de-bonding if there is any short fall of duty payment subsequent to the de-bonding of the unit, the custom/excise department is empowered to issue a show cause notice for which no approval of development commissioner is required for issuance of SCN - AT....

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