2024-VIL-310-CESTAT-HYD-CU
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CUSTOMS CESTAT Cases

Customs – Demand of differential duty – Appellants were a 100% Export Oriented Unit (EOU) engaged in manufacture and export of Hydrogen Peroxide – Appellants made clearances into DTA and paid applicable duty – Department issued show cause notice to Appellants proposing demand of differential duty by alleging that Appellants being a 100% EOU are liable to pay duty under provisions of Notification No.23/2003-CE – Commissioner confirmed demand of differential duty – Whether Appellants are liable to pay duty under provisions of Notification No.23/2003-CE – HELD – Appellants made an application to Development Commissioner seeking approval to exit from 100% EOU Scheme for switching over to EPCG Scheme – Development Commissioner granted “in-principle” permission to exit from EOU Scheme on 20-11-2003 – Since Excise Department did not issue necessary NOC, validity period of “in-principle” permission was extended upto 18-11-2004– Development Commissioner, after taking note of fact that Appellants had fulfilled all their obligations to exit from EOU Scheme and conversion into a EPCG Unit had clearly noted in his order that unit ceased to be a 100% EOU w.e.f. 30-3-2005 – Exit from 100% EOU Scheme to switch over to EPCG Scheme was effective from 30-3-2005 itself – DGFT who are the competent authority have allowed de-bonding from 100% EOU to switch over to EPCG Scheme with effect from 30-3-2005 – Appellants had discharged all dues as assessed by excise/customs department, being pre-condition for de-bonding – Appellants have rightly paid tax/duty on goods cleared with effect from 1-4-2005 as a DTA unit under EPCG Scheme – Impugned order passed by Commissioner set aside – Appeal allowed
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