https://www.taxtmi.com/caselaws?id=112071 Transfer of duty-free computers and UPSs from one 100% EOU to another required prior permission from the Assistant/Deputy Commissioner under Notification No. 140/91-Cus., and compliance with STP permission alone was insufficient. Because the goods were moved without that specific approval, the exemption conditions were breached. Duty demand, confiscation and penalty were therefore sustained, while the redemption fine and penalties were reduced. en-us Mon, 15 Mar 2004 00:00:00 +0530 Thu, 26 Apr 2012 14:53:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112071 Transfer of duty-free computers and UPSs from one 100% EOU to another required prior permission from the Assistant/Deputy Commissioner under Notification No. 140/91-Cus., and compliance with STP permission alone was insufficient. Because the goods were moved without that specific approval, the exemption conditions were breached. Duty demand, confiscation and penalty were therefore sustained, while the redemption fine and penalties were reduced. Case-Laws Customs Mon, 15 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112071