https://www.taxtmi.com/caselaws?id=101512 A later amendment bringing diesel generating sets within Notification No. 126/94-Cus. was not retrospective; the goods could still qualify as capital goods under Notification No. 13/81-Cus. if its conditions were satisfied, and where more than one exemption applied the assessee could choose the beneficial notification. The rejection of exemption merely because the consignee unit fell under the later notification was unsustainable. Customs duty could not be demanded from the consignor after an inter-unit transfer permitted by the proper officer under Section 67 of the Customs Act, 1962 and receipt of re-warehousing certificates, so liability under Sections 72 and 28 could not be sustained. en-us Fri, 01 Mar 2002 00:00:00 +0530 Fri, 10 Feb 2012 10:22:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101512 A later amendment bringing diesel generating sets within Notification No. 126/94-Cus. was not retrospective; the goods could still qualify as capital goods under Notification No. 13/81-Cus. if its conditions were satisfied, and where more than one exemption applied the assessee could choose the beneficial notification. The rejection of exemption merely because the consignee unit fell under the later notification was unsustainable. Customs duty could not be demanded from the consignor after an inter-unit transfer permitted by the proper officer under Section 67 of the Customs Act, 1962 and receipt of re-warehousing certificates, so liability under Sections 72 and 28 could not be sustained. Case-Laws Customs Fri, 01 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101512