https://www.taxtmi.com/caselaws?id=362394 The Appellate Tribunal dismissed the Customs Department's appeal against the recovery of duty and interest from a STPI unit under the EOU scheme for transferring duty-free goods to another entity under Inter Unit Transfer. The Tribunal held that no formal show-cause notice for confiscation and penalties was issued, and the transfer was compliant with the Foreign Trade Policy. Emphasizing the importance of due process, the Tribunal found no grounds for confiscation or penalties, as duty and interest were paid voluntarily upon detection of the error. en-us Wed, 23 May 2018 00:00:00 +0530 Sun, 24 Jun 2018 21:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362394 The Appellate Tribunal dismissed the Customs Department's appeal against the recovery of duty and interest from a STPI unit under the EOU scheme for transferring duty-free goods to another entity under Inter Unit Transfer. The Tribunal held that no formal show-cause notice for confiscation and penalties was issued, and the transfer was compliant with the Foreign Trade Policy. Emphasizing the importance of due process, the Tribunal found no grounds for confiscation or penalties, as duty and interest were paid voluntarily upon detection of the error. Case-Laws Customs Wed, 23 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362394