https://www.taxtmi.com/caselaws?id=377953 The Court upheld the Commissioner's decision in a customs case involving the retrospective application of an amended notification on the timeline for using imported capital goods for Export Oriented Units. The appellant's argument against the notification's application to goods procured before the amendment was rejected. The Court emphasized the importance of adhering to installation timelines specified in customs notifications and ruled in favor of the duty demand and penalties imposed by the Commissioner, underscoring the necessity of compliance with customs regulations for duty exemptions for EOUs. en-us Thu, 09 Aug 2018 00:00:00 +0530 Sat, 06 Apr 2019 06:02:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377953 The Court upheld the Commissioner's decision in a customs case involving the retrospective application of an amended notification on the timeline for using imported capital goods for Export Oriented Units. The appellant's argument against the notification's application to goods procured before the amendment was rejected. The Court emphasized the importance of adhering to installation timelines specified in customs notifications and ruled in favor of the duty demand and penalties imposed by the Commissioner, underscoring the necessity of compliance with customs regulations for duty exemptions for EOUs. Case-Laws Customs Thu, 09 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377953