https://www.taxtmi.com/caselaws?id=107329 Duty-free capital goods imported for use in an export-oriented unit remained subject to the exemption conditions, including prior customs permission for transfer to another unit. Because that permission had not been obtained, the demand and adverse findings were sustained. At the same time, the record did not prove non-utilisation of the goods beyond reasonable doubt, so the monetary consequences were moderated. The impugned order was upheld, but the redemption fine and penalties were reduced. en-us Sun, 25 Aug 2002 00:00:00 +0530 Wed, 21 Mar 2012 16:20:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107329 Duty-free capital goods imported for use in an export-oriented unit remained subject to the exemption conditions, including prior customs permission for transfer to another unit. Because that permission had not been obtained, the demand and adverse findings were sustained. At the same time, the record did not prove non-utilisation of the goods beyond reasonable doubt, so the monetary consequences were moderated. The impugned order was upheld, but the redemption fine and penalties were reduced. Case-Laws Customs Sun, 25 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107329