https://www.taxtmi.com/caselaws?id=118289 Imported goods claimed exemption under Notification No. 21/2002-Cus. for use in setting up, running, repairing or maintaining a crude petroleum refinery, and the notification was read harmoniously so the specific entry for accessories and replacement items retained effect. On limitation, the bill of entry disclosed the nature and intended use of the goods, and the subsequent show cause notice was issued beyond the normal period; on these facts, invocation of the extended period was not justified at the stay stage. The appellants were held to have established a prima facie case on both merits and limitation, and unconditional stay was granted. en-us Tue, 13 Jun 2006 00:00:00 +0530 Fri, 29 Jun 2012 16:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118289 Imported goods claimed exemption under Notification No. 21/2002-Cus. for use in setting up, running, repairing or maintaining a crude petroleum refinery, and the notification was read harmoniously so the specific entry for accessories and replacement items retained effect. On limitation, the bill of entry disclosed the nature and intended use of the goods, and the subsequent show cause notice was issued beyond the normal period; on these facts, invocation of the extended period was not justified at the stay stage. The appellants were held to have established a prima facie case on both merits and limitation, and unconditional stay was granted. Case-Laws Customs Tue, 13 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118289