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2017 (4) TMI 77 - AT - CustomsTime limitation - demand - section 28 of the CA 1962 - non-compliance of conditions prescribed in N/N. 104/94 dated 16th March 1994 - Held that: - The said notification availed by the appellant at the time of landing of the containers within the territory of India is a mechanism devised to facilitate the containerisation of global trade utilised. Such a facility was to be accompanied by adequate safeguards to ensure that the containers are not illicitly diverted for use domestically without payment of duty. It is with that end in view that the extension of the period of retention of the container within the territory of India is also envisaged in the very same notification. It is an acknowledged fact that the containers remained with the custodian/government and hence the scope for illicit usage of non-duty paid containers is non-existent. In these circumstances, there is no justification for invoking of the provisions of section 111 the Customs Act 1962 as well as section 28 of Customs Act 1962 - demand set aside - appeal allowed - decided in favor of appellant.
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