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2018 (1) TMI 979 - AT - CustomsBenefit of N/N. 102/2009 dated 11.09.2009 - EPCG Scheme - import of Capital goods - It was observed that instead of indigenous procurement, the appellants made imports vide Bill of Entry No.3386290 dated 03.05.2011 and 3400925 dated 04.05.2011 against the subject authorization from Chennai port whereas no import could have been made as authorization has already been invalidated for direct import - extended period of limitation. Held that: - when it is not disputed that the licences had indeed been produced to the concerned officers at the time of import - from the facts on record, no irresistible evidence has been put forth to prove the charge of wilful suppression by the appellant and justification of extended period of limitation - SCN not having been issued within the normal period of limitation will have to be considered as time-barred. Appeal allowed - decided in favor of appellant.
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