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2019 (9) TMI 136 - HC - Customs100% EOU - Transfer of capital goods in question from their unit to the writ petitioner - satisfaction of condition of N/N. 52 of 2003, dated 31-3-2003 - Extension of time limit for installation of machinery - HELD THAT:- The said notification requires that in the case of capital goods they should have been installed or otherwise used within the unit within a period of one year from the date of import or procurement. Of course, the petitioner could have obtained extension of the time limit not exceeding 5 years. In this case, the petitioner did not obtain such an extension. Therefore, on account of the operation of the Clause 3(d)(1)(i) of Notification No. 52/2003, dated 31-3-2003, the petitioner came under a liability. It is true that this notification was later amended on 25-5-2015 vide Notification No. 34/2015. It is also true that the notification reads as if it is a substitutive amendment. But then, when liability has already accrued, the same cannot be washed away or effaced by a subsequent notification, because, there is no clause in the Notification No. 34/2015, dated 25-5-2015 stating that it would cover even antecedent cases which failed to satisfy the conditions laid down in the Notification No. 52/2003, dated 31-3-2003. It is well-settled that even a retrospective amendment will not take away the vested rights of the parties. The same logic and principle will apply in the case of accrued liability also - The writ petitioner had already come under a liability on account of non-adherence to conditions stipulated in the Notification No. 52/2003, dated 31-3-3013. Petition dismissed.
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