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2019 (6) TMI 736 - AT - Customs100% EOU - Clearance of capital goods imported earlier without payment of Customs duty to DTA - benefits of N/N. 53/97-Cus. dated 03.06.1997 - HELD THAT:- A bare reading of the said communication would reveal that the Development Commissioner was authorised to grant permission for conversion of EOU under EPCG scheme as one time option for which the request to sell one machine could not be considered at their end but appellant may sell the same in the DTA after payment of applicable duties subject to compliance of Customs Procedures. Therefore, the finding in Order-in-Original and Order-in-Appeal passed stating Development Commissioner had refused permission for clearance of goods to DTA is erroneous. Extended period of limitation - HELD THAT:- No mis-declaration or suppression of the fact can be attributed to the conduct of appellant to invoke extended period also - Extended period cannot be invoked. Appeal allowed - decided in favor of appellant.
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