https://www.taxtmi.com/caselaws?id=126551 Imported capital goods that were installed in the importer's factory, used to manufacture exports, and shifted only after the export obligation had been fulfilled were treated as having complied with the concessional customs duty conditions on a prima facie basis. The later movement of the goods to a group company's premises, without prior intimation to the Regional Authority and the jurisdictional Central Excise Authority, was viewed as a technical lapse because the notification did not expressly prohibit post-obligation shifting and the Handbook of Procedures contemplated such movement on intimation. On that interim view, the duty demand and penalties were considered unsustainable, and waiver of pre-deposit with stay of recovery was granted pending appeal. en-us Thu, 23 Jul 2009 00:00:00 +0530 Thu, 22 Nov 2012 10:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126551 Imported capital goods that were installed in the importer's factory, used to manufacture exports, and shifted only after the export obligation had been fulfilled were treated as having complied with the concessional customs duty conditions on a prima facie basis. The later movement of the goods to a group company's premises, without prior intimation to the Regional Authority and the jurisdictional Central Excise Authority, was viewed as a technical lapse because the notification did not expressly prohibit post-obligation shifting and the Handbook of Procedures contemplated such movement on intimation. On that interim view, the duty demand and penalties were considered unsustainable, and waiver of pre-deposit with stay of recovery was granted pending appeal. Case-Laws Customs Thu, 23 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126551