https://www.taxtmi.com/caselaws?id=217834 Catalysts imported for an existing plant were treated as separately recognised under the EPCG framework, so a prima facie case existed for exemption under Notification No. 97/2004-Cus. despite the amendment omitting consumables. The description of the goods as catalysts in the bills of entry, and their clearance under the licence without objection, also made the allegation of suppression and the extended limitation period prima facie unsustainable. On that basis, recovery of duty, interest, and penalty was stayed and pre-deposit was waived pending the appeal. en-us Tue, 04 Sep 2012 00:00:00 +0530 Wed, 08 May 2013 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217834 Catalysts imported for an existing plant were treated as separately recognised under the EPCG framework, so a prima facie case existed for exemption under Notification No. 97/2004-Cus. despite the amendment omitting consumables. The description of the goods as catalysts in the bills of entry, and their clearance under the licence without objection, also made the allegation of suppression and the extended limitation period prima facie unsustainable. On that basis, recovery of duty, interest, and penalty was stayed and pre-deposit was waived pending the appeal. Case-Laws Customs Tue, 04 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217834