https://www.taxtmi.com/caselaws?id=365825 A later amendment to an exemption notification requiring the recipient unit to use transferred capital goods was held inapplicable to an earlier inter-unit transfer, because the original notification did not contain that condition and the transfer predated the amendment. Duty, confiscation and redemption fine were also found unsustainable where the capital goods remained in bonded warehousing, had not been cleared for home consumption or removed in breach of warehousing provisions, and the recipient unit was not the importer under the notification. The demand was further held time-barred because the show-cause notice was issued long after departmental inspection. en-us Thu, 28 Jun 2018 00:00:00 +0530 Fri, 24 Aug 2018 02:13:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365825 A later amendment to an exemption notification requiring the recipient unit to use transferred capital goods was held inapplicable to an earlier inter-unit transfer, because the original notification did not contain that condition and the transfer predated the amendment. Duty, confiscation and redemption fine were also found unsustainable where the capital goods remained in bonded warehousing, had not been cleared for home consumption or removed in breach of warehousing provisions, and the recipient unit was not the importer under the notification. The demand was further held time-barred because the show-cause notice was issued long after departmental inspection. Case-Laws Customs Thu, 28 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365825