Duty exemption available as there is no transfer in violation of actual user condition

Commissioner of Customs Vs Galaxy Surfactants Ltd (Bombay High Court) Bombay High Court held that there is no transfer of property in goods when furniture manufactured is transferred from one unit to other. Hence, there would be no violation of condition (i) or (vii) of the Notification No. 30/97-CUS dated 1 April 1997 as there is no transfer in violation of the actual user condition. Facts- In the present case, the Respondent had obtained five advance licences with actual user condition. 83,128 kgs of imported Lauryl alcohol was received in the Respondent’s M-3 Unit Tarapur instead of its ...