https://www.taxtmi.com/caselaws?id=360914 The appellant, a 100% EOU, imported raw materials duty-free under Notification No.53/97-Cus. for manufacturing goods for export. Surplus raw materials were found when production shifted, leading to duty liability allegations. The Tribunal ruled in favor of the appellant, stating that the imported goods, deemed rejects/wastes due to deterioration, were cleared with duty paid in 2003. The SCN invoking an extended period lacked evidence of suppression, resulting in the dismissal of the department's appeal. The judgment upheld the clearance of goods as rejects/wastes, dismissing the department's claims. en-us Wed, 02 May 2018 00:00:00 +0530 Mon, 09 Jul 2018 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360914 The appellant, a 100% EOU, imported raw materials duty-free under Notification No.53/97-Cus. for manufacturing goods for export. Surplus raw materials were found when production shifted, leading to duty liability allegations. The Tribunal ruled in favor of the appellant, stating that the imported goods, deemed rejects/wastes due to deterioration, were cleared with duty paid in 2003. The SCN invoking an extended period lacked evidence of suppression, resulting in the dismissal of the department's appeal. The judgment upheld the clearance of goods as rejects/wastes, dismissing the department's claims. Case-Laws Customs Wed, 02 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360914