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100% EOU - Extended period of limitation - escapement of assessment u/s 14 of the Customs Act, 1962 -...

100% EOU - Extended period of limitation - escapement of assessment u/s 14 of the Customs Act, 1962 - The question of limitation is a mixed question of fact and law. It is not purely a question of law. The said question cannot be decided summarily without considering the materials available on record. .....

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