https://www.taxtmi.com/highlights?id=61416 100% EOU - Inter-unit transfer of goods - It is well settled that all notifications are prospective in nature, in the absence of giving any retrospective effect specifically, no retrospective effect could be given to the exemption notifications - Secondly, the assertion of the department that no warehousing period was extended for the goods in consideration is also held to be unjustifiable, warehousing licence granted to the respondent is examined by the CESTAT and is held to be in accordance with Circular No.7/2005-Cus, dated 14.2.2005. - HC en-us Thu, 13 Jan 2022 11:49:53 +0530 Thu, 13 Jan 2022 11:49:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61416 100% EOU - Inter-unit transfer of goods - It is well settled that all notifications are prospective in nature, in the absence of giving any retrospective effect specifically, no retrospective effect could be given to the exemption notifications - Secondly, the assertion of the department that no warehousing period was extended for the goods in consideration is also held to be unjustifiable, warehousing licence granted to the respondent is examined by the CESTAT and is held to be in accordance with Circular No.7/2005-Cus, dated 14.2.2005. - HC Highlights Customs Thu, 13 Jan 2022 11:49:53 +0530 https://www.taxtmi.com/highlights?id=61416