2019 (4) TMI 142

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..... iability as a prerequisite for claiming the exemption ex post facto. It is not disputed that some of the sales had occurred more than a year after the goods were cleared. The exemption is effected through refund upon evidencing of discharge of VAT liability and section 27 of Customs Act, 1962 prescribes time-limit of one year from the relevant date beyond which it cannot be claimed. The impugne .....

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..... against bill of entry no. 814036/27.12.2007 and no. 826908/ 04.03.21008 respectively. The appeal of Commissioner of Customs (Import), New Custom House, Mumbai against the order of the lower authority was allowed by the first appellate authority as the sale of goods, and consequent discharge of VAT liability, had occurred more than a year after the payment of duties of customs rendering them ineli .....

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