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2018 (8) TMI 1607 - HC - CustomsRecovery of Customs Duty - Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 - whether the manufacture made at the factory at Bangalore could be taken as due utilisation for the exemption, when and if the factory at Bangalore is not registered under the Rules of 1996? - Held that:- The Tribunals in the various decisions went on the premise that the diversion being intimated to the Department, the Department should have taken proceedings within the limitation period or if the use is found to be for the intended purpose, there could be no proceedings for recovery of duty exempted on import, which is the specific question that has been urged before this Court by the Department - In the present case, the enquiry as to whether the factory at Bangalore has registration under the Rules of 1996 has not been looked into by any of the authorities. In the present case, the diversion was intimated to the Department and permission sought for. Original authority itself finds that the proceedings are beyond the period of limitation. Appeal dismissed - decided against Revenue.
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