https://www.taxtmi.com/caselaws?id=338040 Import exemption under Notification No. 52/03-Cus or, alternatively, Notification No. 153/93-Cus was held unavailable because the prescribed conditions and required authorisation or permission were not satisfied on the recorded facts, so the exemption claim failed on merits. On limitation, disclosure to Customs and production of supporting certificates at clearance meant the department knew of the exemption claim from the outset; suppression was not established, so the extended period could not be invoked and the show cause notice was time-barred. The demand therefore could not survive the limitation objection, and consequential relief followed. en-us Fri, 11 Nov 2016 00:00:00 +0530 Tue, 24 Jan 2017 08:34:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338040 Import exemption under Notification No. 52/03-Cus or, alternatively, Notification No. 153/93-Cus was held unavailable because the prescribed conditions and required authorisation or permission were not satisfied on the recorded facts, so the exemption claim failed on merits. On limitation, disclosure to Customs and production of supporting certificates at clearance meant the department knew of the exemption claim from the outset; suppression was not established, so the extended period could not be invoked and the show cause notice was time-barred. The demand therefore could not survive the limitation objection, and consequential relief followed. Case-Laws Customs Fri, 11 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338040