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2011 (4) TMI 1002 - CESTAT, KOLKATAWhether the exemption from Special Additional Duty of Customs (SAD in short) leviable under Section 3A of the Customs Act, 1975 provided in Notification No.34/98 dated 13.06.1998 its succssor Notifications would be available, when the goods are sold in an area where no sales tax or purchase tax is chargeable - Appellant are not eligible for duty exemption from Special Additional Duty of Customs on Kerosene imported by them under Notification No.34/98-CUS dt.13.06.1998 or under successor Notifications in respect of Kerosene sold in the State of Orissa without payment of sales tax - exemption has been availed in complete violation of the declaration/undertaking given by them at the time of importation, there is a clear mis-declaration on their part and the duty demand for the extended period of 5 years under the provision of Section 28 of the Customs Act, 1962 is valid in law - duty demand for the period beyond 5 years from the date of Show Cause Notice is incorrect - penalty imposed under Section 114A of the Customs Act, 1962 is not legally sustainable - duty demand needs to be re-quantified - matter remanded to the Commissioner of Customs for the limited purpose of quantification of demand i.e. excluding the demand in respect of period beyond five years and also for computing the duty demand on the correct value, i.e. excluding the Basic Customs Duty and Special Duty of customs since those levies were exempted during the relevant period
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