https://www.taxtmi.com/caselaws?id=340034 A transferee of an advance licence cannot be required to prove, on its own, that the original licence-holder did not avail input-stage credit under Notification No. 203/92-Cus. Liability for breach of the exemption condition must be supported by evidence that the original manufacturer or exporter actually took the prohibited credit, and by material showing the transferee's involvement or knowledge of the breach. Where the show cause notice and record contain no concrete proof of such availment, suppression, or complicity, demand and penalty cannot be sustained against the transferee. en-us Fri, 14 Oct 2016 00:00:00 +0530 Tue, 14 Mar 2017 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340034 A transferee of an advance licence cannot be required to prove, on its own, that the original licence-holder did not avail input-stage credit under Notification No. 203/92-Cus. Liability for breach of the exemption condition must be supported by evidence that the original manufacturer or exporter actually took the prohibited credit, and by material showing the transferee's involvement or knowledge of the breach. Where the show cause notice and record contain no concrete proof of such availment, suppression, or complicity, demand and penalty cannot be sustained against the transferee. Case-Laws Customs Fri, 14 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340034