https://www.taxtmi.com/caselaws?id=264696 Additional duty of customs on stock transfers by an EOU to its own sister unit was examined for interim relief, with the Tribunal noting earlier precedent extending Notification No. 23/2003-CE to similar transfers and a departmental circular treating such transfers as DTA sales where VAT was not paid. On that basis, the appellant was found to have established a prima facie case at the stay stage, justifying waiver of pre-deposit and stay of recovery pending appeal. en-us Tue, 30 Jun 2015 00:00:00 +0530 Wed, 30 Sep 2015 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264696 Additional duty of customs on stock transfers by an EOU to its own sister unit was examined for interim relief, with the Tribunal noting earlier precedent extending Notification No. 23/2003-CE to similar transfers and a departmental circular treating such transfers as DTA sales where VAT was not paid. On that basis, the appellant was found to have established a prima facie case at the stay stage, justifying waiver of pre-deposit and stay of recovery pending appeal. Case-Laws Customs Tue, 30 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264696