https://www.taxtmi.com/caselaws?id=122875 Transfer of a duty-free import unit does not, by itself, shift customs duty liability or export-obligation liability to the successor company unless the department's acceptance of that transfer is shown and the successor has validly assumed the bond obligations; that contention failed. The plea that the duty demand should be computed proportionately to the value-addition shortfall under the CBEC circular had not been examined by the appellate authority, and the original authority had not addressed conformity with the circular; that issue required fresh consideration and was remanded for reconsideration. en-us Thu, 20 Sep 2007 00:00:00 +0530 Tue, 21 Aug 2012 12:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122875 Transfer of a duty-free import unit does not, by itself, shift customs duty liability or export-obligation liability to the successor company unless the department's acceptance of that transfer is shown and the successor has validly assumed the bond obligations; that contention failed. The plea that the duty demand should be computed proportionately to the value-addition shortfall under the CBEC circular had not been examined by the appellate authority, and the original authority had not addressed conformity with the circular; that issue required fresh consideration and was remanded for reconsideration. Case-Laws Customs Thu, 20 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122875