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2013 (10) TMI 1318 - GUJARAT HIGH COURTExemption from additional duty of customs u/s 3(5) of the Customs Tariff Act, 1975 - unit situated at KASEZ - Revenue felt that the appellant had not followed the provisions of law correctly and was engaged in clearance of goods into DTA without carrying out any manufacturing activity as per Section 2(r) SEZ Act, 2005 and as such they were not entitled for the benefit of exemption of additional duty of customs - Bar of limitation - Whether the CESTAT has committed any error in rejecting the appeal of the Revenue on the ground that invocation of the extended period of limitation by the lower authorities was unjustifiable - Held that:- No flaw could be pointed out by the Revenue in the detailed reasonings given by the Tribunal, while dismissing the appeal of the Revenue, which has arisen from the order-in-original. As rightly pointed out by the Tribunal that the respondent had presented entire material before the concerned Customs authorities posted at KASEZ which also had sufficient opportunity to scrutinize the same and the benefit of Notification No. 45/2005-SEZ was also availed to the respondent. - Tribunal was justified in not once again deciding such issue as to whether the activities amount to manufacturing or not. - With regard to the dismissal on the ground of limitation, the Tribunal was justified in not allowing the extended period to the Revenue in absence of any intention on the part of the respondent to evade duty, particularly when there was neither any suppression nor any misdeclaration which would permit any extension of limitation beyond the period of six months. - Decided against Revenue.
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