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Customs - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Extended period of limitation - Revenue neutral situation - Once ...


Extended Limitation Period Inapplicable in Revenue-Neutral Cases of Imported Goods Used for Export Manufacturing.

March 7, 2014

Case Laws     Customs     AT

Extended period of limitation - Revenue neutral situation - Once appellant has used the entire quantity of imported goods with respect to the manufacture of exported goods, it cannot be said that there could be any intention to evade Customs duty. - AT

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