TMI BlogAppellant Exempt from Additional Customs Duty; Demand Set Aside Due to Limitation Period Under Customs Tariff Act Section 3(5.Exemption from additional duty of customs u/s 3(5) of the Customs Tariff Act, 1975 - appellant could have entertained a bona fide belief that their activities would not amount to manufacture under SEZ Act - demand set aside on the ground of period of limitation - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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