https://www.taxtmi.com/caselaws?id=360914 Imported raw materials from a 100% EOU were not shown to have been removed as such so as to attract denial of exemption under Notification No. 53/97-Cus.; the record indicated prior intimation to the department that the goods had deteriorated in quality, had become unusable, and were permitted to be sent for re-drawing on job work. On that basis, the materials were treated as unusable rejects or waste rather than cleared as usable imported goods, and the demand was held not sustainable. Because the department had prior notice through letters and statements, suppression was not established and the extended period was held time barred. 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 Imported raw materials from a 100% EOU were not shown to have been removed as such so as to attract denial of exemption under Notification No. 53/97-Cus.; the record indicated prior intimation to the department that the goods had deteriorated in quality, had become unusable, and were permitted to be sent for re-drawing on job work. On that basis, the materials were treated as unusable rejects or waste rather than cleared as usable imported goods, and the demand was held not sustainable. Because the department had prior notice through letters and statements, suppression was not established and the extended period was held time barred. Case-Laws Customs Wed, 02 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360914