100% EOU is a customs bonded unit hence permission granted to remove cashew kernels for re-processing

Tasty Nut Industries Vs Commissioner of Customs (Kerala High Court)

Kerala High Court held that 100% Export Oriented Unit i.e. EOU is itself a customs bonded unit and hence no reason exists to deny permission to the petitioner to remove the cashew kernels covered by Bill of Entry to be re-processed in its own customs bonded premises.

Facts- Petitioner is a manufacturer and exporter of cashew based products. In the year 2022, 400 cartons of about 8000 Kg of organic cashew kernels were exported by the petitioner. However, since the foreign buyer rejected the g

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