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2012 (11) TMI 249 - AT - CustomsGoods cleared from SEZ to DTA - Whether testing, packing and checking would amount to manufacture – Held that:- Definition in the SEZ Act of manufacture has to be construed widely and not narrowly. Instead of dwelling into the merits of the case, the matter can be disposed on the point of limitation itself. Therefore no reason to conclude that the imports were not to be subjected to or are not subjected to manufacture and are thus imports of Complete Consumer Goods, not permissible to be imported. there was no mis-declaration as applicant had filed bills of entry with officers, who after assessing the said bills of entry allowed the appellant to clear the goods from SEZ. It is also his submission that the officers were fully aware as to the process undertaken by the appellant The process (A) & (B) & (C) would be covered under the concept of manufacture, as there is no finding that the goods were marketable dehors all or any one of these process; the bland allegations of deodorant cans to be finished goods would not be sufficient to hold so. Invoking Extended period of Limtation - It is the submission that the entire show-cause notice is hit by limitation as the show-cause notice is issued on 21/06/2010, while the demands are for the period from February, 2006 to December, 2009. It is his submission that the extended time beyond the period of 6 months cannot be invoked in this case as the appellant has made out a case on limitation; we hold that show-cause notice demanding of duty in this case being beyond the period of 6 months, and there being no act of suppression of facts or mis-declaration etc., with intent to evade duty, the adjudication order confirming such demand with interest, and imposing penalties on both the appellants is in-sustainable and is liable to be set-aside and we do so - Both the appeals are allowed and the impugned order is set-aside.
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