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2017 (1) TMI 1120 - AT - CustomsSTPI - Benefit of N/N. 52/03-CUS dated 31.03.2003 - import of Data Comp equipments - denial on the ground that the appellant cannot be termed as user industry; they are neither developing the software nor exporting it - Held that: - the benefit herein is for the goods and not for the importer - the importer alone is entitled to such benefit and further, such importer should have been authorized by the Development Commissioner to establish the unit for the purposes specified in clauses (a) to (e) of the relevant paragraph of the notification - in the General Exemption No. 66, clause (a)(ii) of the notification exempts manufacture or development of software etc., for export by a STP unit or a unit in Software Technology Park Complex under the export-oriented scheme and not by a software technology park perse - the exemption can only be claimed by an importer, who has been granted necessary permission to import the said goods by Interministerial Standing Committee for 100% EOCJ, ETC. - on merits, the appellant does not have a case. Extended period of limitation - Held that: - the department was very much aware of the fact of import between April 2003 to July 2005. The SCN covers the period from April 2003 to July 2005. None the less the department did not issue the SCN till 15.02.2006 and that too was issued invoking extended period of limitation. The appellant has informed the Customs department furnishing each B/E that goods are imported claiming concession of duty under N/N. 52/03-CUS. Therefore the appellant cannot be said to have suppressed facts - SCN time barred and the proceedings set aside. Appeal allowed on the ground of limitation - decided in favor of appellant.
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