2015 (6) TMI 333 - SCH - Customs

Exemption from additional duty of customs u/s 3(5) of the Customs Tariff Act, 1975 - unit situated at KASEZ - Revenue felt that the appellant had not followed the provisions of law correctly and was engaged in clearance of goods into DTA without carrying out any manufacturing activity as per Section 2(r) SEZ Act, 2005 and as such they were not entitled for the benefit of exemption of additional duty of customs - Bar of limitation - Whether the CESTAT has committed any error in rejecting the appeal of the Revenue on the ground that invocation of the extended period of limitation by the lower authorities was unjustifiable - Supreme Court after condoning the delay dimissed the petition filed by the Revenue against the decision of High Court 2013 (10) TMI 1318 - GUJARAT HIGH COURT , wherein High Court held that Tribunal was justified in not allowing the extended period to the Revenue in absence of any intention on the part of the respondent to evade duty, particularly when there was neither any suppression nor any misdeclaration which would permit any extension of limitation beyond the period of six months.

Summary

The Supreme Court dismissed the Special Leave Petition, as they did not find any reason to entertain it. The delay was condoned. (2015 (6) TMI 333 - SC)