https://www.taxtmi.com/caselaws?id=170675 The High Court upheld the Customs, Excise & Service Tax Appellate Tribunal's decision in favor of the respondent, dismissing the appellant's appeal on the limitation aspect under the Customs Act, 1962. The Court found no grounds to extend the limitation period, as the respondent had not evaded duty and had provided required information. The dispute regarding manufacturing activities in the Special Economic Zone was resolved in favor of the respondent, with the Court emphasizing compliance with procedures and no need for confiscation or levy of duty. The Tax Appeal was dismissed, with no substantial legal question identified. en-us Wed, 23 Oct 2013 00:00:00 +0530 Sat, 30 May 2015 15:11:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170675 The High Court upheld the Customs, Excise & Service Tax Appellate Tribunal's decision in favor of the respondent, dismissing the appellant's appeal on the limitation aspect under the Customs Act, 1962. The Court found no grounds to extend the limitation period, as the respondent had not evaded duty and had provided required information. The dispute regarding manufacturing activities in the Special Economic Zone was resolved in favor of the respondent, with the Court emphasizing compliance with procedures and no need for confiscation or levy of duty. The Tax Appeal was dismissed, with no substantial legal question identified. Case-Laws Customs Wed, 23 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170675