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2018 (5) TMI 1478 - AT - Customs100% EOU - violation of import conditions - N/N. 53/97-Cus. Dt.3.6.97 - case of the department is based on the allegation that respondent did not use the imported raw materials for manufacture of final products, but removed them 'as such' which is violation of condition of notification - time limitation. Held that: - the Department was informed that the appellants are not able to use the goods for manufacture of adaptors and chargers as intended by them due to the deterioration of the quality of goods due to long storage. The department had given permission to clear to job worker for redrawing. This itself would show that the goods have become unusable, and have to be considered as rejects/wastes. Thus the allegation that respondents removed the imported goods 'as such' is without basis and not acceptable. Time limitation - Held that: - Respondents have paid duty on clearing the goods in 2003 itself. However, the SCN was issued only in 2006 beyond the normal period alleging suppression - there is no evidence to support the allegation of suppression of facts - In the absence of such evidence, the SCN issued invoking extended period is time barred. Demand cannot sustain - appeal dismissed - decided against Revenue.
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