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2017 (3) TMI 128 - AT - CustomsExtended period of limitation - recovery of duty foregone at the time of import - Held that: - appellant had procured the advance licence after the condition of export obligation had been fulfilled by the original holder and utilised for import of goods without payment of duty - As appellant was neither the manufacturer nor the exporter, the conditions under which export obligation was fulfilled, and particularly compliance of conditions thereof, would, in the normal course be not within the knowledge of the appellant - the allegation and finding that appellant suppressed this vital fact at the time of import is without any basis - extended period cannot be invoked - appeal allowed - decided in favor of appellant.
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