https://www.taxtmi.com/caselaws?id=369365 Duty-free imported inputs transferred from one EOU to another EOU under CT-3 procedure were treated as permissible where the movement had departmental approval and complied with Notification No. 52/2003-Cus and the Foreign Trade Policy. Paragraph 4 of the notification allows removal of goods to another export-oriented unit in accordance with the export and import policy, and Paragraph 6.15 of the Foreign Trade Policy specifically permits transfer of unutilised imported goods between EOUs. On that basis, inter-EOU transfer supported by the prescribed procedure was regarded as not attracting duty, with consequent unsustainability of duty demand and penalty. en-us Mon, 10 Sep 2018 00:00:00 +0530 Fri, 26 Oct 2018 06:22:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369365 Duty-free imported inputs transferred from one EOU to another EOU under CT-3 procedure were treated as permissible where the movement had departmental approval and complied with Notification No. 52/2003-Cus and the Foreign Trade Policy. Paragraph 4 of the notification allows removal of goods to another export-oriented unit in accordance with the export and import policy, and Paragraph 6.15 of the Foreign Trade Policy specifically permits transfer of unutilised imported goods between EOUs. On that basis, inter-EOU transfer supported by the prescribed procedure was regarded as not attracting duty, with consequent unsustainability of duty demand and penalty. Case-Laws Customs Mon, 10 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369365