Customs:
No duty can be demanded on mere assumption that EOU unit diverted goods from SEZ to DTA: CESTAT:-
Where department had not produced cogent evidence to support their allegation of clandestine removal of good quality goods from SEZ trading unit under department’s physical control to DTA and attempt to export inferior quality goods, even if it was presumed that goods were diverted before bringing into SEZ, Customs duty for removal of goods from SEZ could not be demanded, and goods were not liable to confiscation.
(In the CESTAT, west zonal bench, Ahmedabad In Siddhnath Shipping Vs Commissioner of Customs)
