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TMI Blog2017 (1) TMI 1120X X X X Extracts X X X X X X X X Extracts X X X X ..... acture or development of software etc., for export by a STP unit or a unit in Software Technology Park Complex under the export-oriented scheme and not by a software technology park perse - the exemption can only be claimed by an importer, who has been granted necessary permission to import the said goods by Interministerial Standing Committee for 100% EOCJ, ETC. - on merits, the appellant does not have a case. Extended period of limitation - Held that: - the department was very much aware of the fact of import between April 2003 to July 2005. The SCN covers the period from April 2003 to July 2005. None the less the department did not issue the SCN till 15.02.2006 and that too was issued invoking extended period of limitation. The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame up for hearing Ld. Advocate C.R. Raghavendra took us through the various provisions of the said notification 52/2003 and sought to emphasise that the concessional benefit under notification for the goods cannot be denied. He submitted that the impugned goods are 'Datacom Equipment' which are required for setting up of telematic infrastructure which are used by STPI units for export of software; that therefore appellants are entitled to claim benefit of Notification No. 153/93-CUS dated 13.08.1993. He also submitted that the proceedings are hit by limitation since the customs authorities were very well aware of the nature of import and the claim of benefit under notification right from the point of import. 2. On the other hand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tificates of the jurisdictional Range Superintendent notifying that they are authorized to clear data comp equipment covered by notification 52/03-CUS and clearance thereof at 'nil' rate of duty. These letters have been, addressed to the Assistant Commissioner of Customs, where the goods have been imported. In these circumstances, the department was very much aware of the fact of import between April 2003 to July 2005. The SCN covers the period from April 2003 to July 2005. None the less the department did not issue the SCN till 15.02.2006 and that too was issued invoking extended period of limitation. The appellant has informed the Customs department furnishing each B/E that goods are imported claiming concession of duty under No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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