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2018 (10) TMI 108 - AT - Customs100% EOU working under the STP Scheme - benefit of N/N. 52/2003 dt. 31/03/2003 - Import of glazed frames and glass doors - it was held by Department that the said import do not fall in the definition of modular furniture and the said items are not exempted under the N/N. 52/2003-Cus and demanded Customs Duty on the same (Which was earlier foregone) - Extended period of limitation. Held that:- The appellants have imported the goods considering the same as modular furniture and have availed the benefit of Notification No.52/2003-Cus. Further we find that in the proforma invoice and sale invoice and Bill of Entry, they have described the goods as parts of modular furniture. Further we find that the STPI authorities have also permitted the import of goods under Customs Notification No.52/2003-Cus after satisfying themselves that the goods were eligible for duty free import and necessary certificate was also issued. Further we find that for availing exemption under Notification No.52/2003-Cus dt. 31/03/2003, two conditions need to be satisfied (a) STPI unit is set up as per the authorization granted by the Development Commissioner / STPI authorities and a certificate is issued by STPI stating that the goods are required to be installed or used in the unit and (b) the import is authorized by the Standing Committee. In the present case, both the conditions have been fulfilled by the appellant and once the Committee has authorized the import, then, in our opinion, the Customs Department later on cannot question the benefit under the Notification. Extended period of limitation - Held that:- The Department has not brought any evidence on record to show that there was an element of fraud, collusion or any willful mis-statement or suppression of facts on the part of the appellant justifying the invocation of extended period of limitation - Since all the goods have been procured by obtaining necessary permission from STPI as well as Customs authorities and the Customs was fully aware of the import and therefore it does not lie in the mouth of the Department now to contend that the appellants, hence suppressed the material facts and are not eligible for the benefit of the Notification - entire demand is barred by limitation. Appeal allowed - decided in favor of appellant.
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