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2018 (5) TMI 681 - AT - Customs100% EOU - time limitation - warehousing of goods - warehouse period was renewed upto 16.02.1991 and the SCN was issued on 29.06.1995 i.e. after approximately 41/2 years - The objection of the Revenue is that no period of limitation could be made applicable to warehoused goods - Held that: - even though the appellant had imported duty free capital goods and installed in their factory premises but failed to commence commercial production making use of those capital goods and thereby violated the condition of import. The issue is no more res-integra and covered by the judgment of the Hon ble Gujarat High Court in Raj Exports case [2013 (3) TMI 29 - GUJARAT HIGH COURT], where it was held that initial inaction on part of the customs authorities for four years before the petition was filed by itself must be seen as unreasonable delay on their part - demand is barred by limitation. Appeal allowed - decided in favor of appellant.
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