https://www.taxtmi.com/caselaws?id=332856 Paragraph 6.16 of the EXIM Policy 2002-2007 distinguishes disposal of unutilised duty-free raw material to a DTA unit from supply to another EOU. The requirement to show valid reasons applies to DTA disposal and is not imposed in the same manner on inter-EOU transfers. On the stated facts, the contemporaneous permissions, import records and job-work renewal supported the transfer, and the departmental circular was treated as binding on officers. The duty demand and confiscatory consequences were therefore found unsustainable where the policy and circular supported the inter-unit transfer. en-us Fri, 09 Sep 2016 00:00:00 +0530 Wed, 31 Jan 2018 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332856 Paragraph 6.16 of the EXIM Policy 2002-2007 distinguishes disposal of unutilised duty-free raw material to a DTA unit from supply to another EOU. The requirement to show valid reasons applies to DTA disposal and is not imposed in the same manner on inter-EOU transfers. On the stated facts, the contemporaneous permissions, import records and job-work renewal supported the transfer, and the departmental circular was treated as binding on officers. The duty demand and confiscatory consequences were therefore found unsustainable where the policy and circular supported the inter-unit transfer. Case-Laws Customs Fri, 09 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332856