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2013 (12) TMI 986 - CESTAT NEW DELHIBenefit of Notification No. 53/97-Cus. - Import of inputs and capital goods without payment of duty - Penalty imposed u/s 112 - Held that:- while the duty free imports availing the benefit of Notification No. 53/97-Cus. had been made during the period July 1999 to October 2000, the show cause notice denying the benefit of this exemption and recovery of duty has been issued only on 5-7-2005, which will survive only if the extended period under proviso to Section 28 of the Customs Act, 1962 is available to the department, but on going through the show cause notice and the impugned order-in-original, we find that there is absolutely no evidence of any wilful misstatement or suppression of facts on the part of the appellant. Moreover when the period of one year for installation of the imported capital goods could be extended by the Jurisdictional Assistant Commissioner, on request in this regard being made by the assessee, just because the assessee due to ignorance or any other reason did not made request for extension and there is delay in installation of the capital goods, it cannot be said that there was any intention on the part of the appellant to wrongly avail of the duty exemption or that the appellant had wilfully suppressed the fact of delay in installation of capital goods with intent to evade the payment of duty. substantive condition of the exemption notification has been fulfilled by the appellant and just because of some delay in installation of capital goods, which was condonable, the benefit of duty exemption cannot be denied - Decided in favour of assessee.
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