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of <h1>Tribunal Allows EOU to Destroy Obsolete Goods Without Duty, Cites Compliance with Circular No. 60/1999-Cus and Notification Amendments.</h1> An Export Oriented Unit (EOU) sought to destroy obsolete imported raw materials and components without paying customs duty, intending to sell them as scrap and pay duty on the scrap value. The Adjudicating authority required payment of duty on the assessable value at import with interest. The appellant argued that technological advancements rendered the goods obsolete and cited provisions allowing destruction without duty. The Tribunal favored the appellant, highlighting compliance with Circular No. 60/1999-Cus and amendments to Notification No. 52/2003-Cus, allowing destruction without duty when permitted by Customs authorities. The Tribunal emphasized consistency in the Department's approach.
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