Can Customs Duty Exemption Be Denied When Goods Are Transferred to Another Unit? Key Issue in Notification 21/2002-Cus. /2002.

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....Diversion of imported goods - violation of N/N. 21/2002-Cus. - Therefore, the only for the reason that the goods were transferred to their Baddi Unit, the exemption could not be denied subject to verification that the said transferred goods have been used in the Baddi Unit. - AT....