https://www.taxtmi.com/caselaws?id=291199 Imported capital goods brought into an EOU under bond may be transferred to a SEZ unit where the transfer is approved by the Development Commissioner and the applicable FTP and HBP requirements are otherwise met. On the stated facts, the absence of positive NFE by itself did not justify sustaining duty demand, interest, or penalty against the unit. The text notes that, because there was no non-compliance with the governing scheme provisions, the adjudged demand was not sustainable. en-us Thu, 13 Jun 2019 00:00:00 +0530 Sat, 31 Oct 2020 19:17:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291199 Imported capital goods brought into an EOU under bond may be transferred to a SEZ unit where the transfer is approved by the Development Commissioner and the applicable FTP and HBP requirements are otherwise met. On the stated facts, the absence of positive NFE by itself did not justify sustaining duty demand, interest, or penalty against the unit. The text notes that, because there was no non-compliance with the governing scheme provisions, the adjudged demand was not sustainable. Case-Laws Customs Thu, 13 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291199