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2022 (3) TMI 705 - HC - CustomsExemption of goods - goods cleared from SEZ to DTA by way of stock transfer - no evidence to the effect that the assessee paid respective State Sales Tax/VAT on the said goods even at any subsequent stage of transfer of the said goods - interpretation of Circular No.44/2013–Customs dated 30th December, 2013 - invocation of extended period of limitation - Bill of Entries were countersigned by the customs official prior to clearance of goods - suppression of facts and/or any misstatement of the assessee/Respondent - N/N. 45/2005–Customs dated 16th May, 2005. HELD THAT:- The adjudicating authority, namely, the Principal Commissioner of Customs (Airport and Administration), Kolkata was of the view that the respondent/assessee is not entitled to benefit of notification no.45/2005–Customs dated 16th May, 2005 in the light of the circular issued by the Board being Circular no.44/2013–Customs. Accordingly, the adjudicating authority confirmed the proposal in the show cause notice and denied the benefit of the notification. The decision of the Hon’ble Supreme Court in the Commissioner of Customs, Bangalore-1 –vs- Motorola India Limited [2019 (9) TMI 229 - SUPREME COURT]. It was pointed out that when the question involved is whether an assessee is covered by an exemption notification or not is a question relatable to the rate of duty. If that be the legal position, then this Court cannot entertain this appeal. Thus, the preliminary objection raised by Mr. Ghosh is sustained and appeal is held to be not maintainable before this Court. The appeal is dismissed as not maintainable. The Registry is directed to return the original certified copy of the order passed by the Tribunal to the learned advocate for the appellant after retaining a photostat copy.
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