https://www.taxtmi.com/caselaws?id=417771 When a 100% EOU clears finished goods into the Domestic Tariff Area on payment of full excise duty equivalent to customs duties, customs duty cannot again be demanded on duty-free imported raw materials consumed in those goods because the duty foregone stands subsumed in the duty paid on the final products; the separate demand was therefore unsustainable. The extended period of limitation was also unavailable because the clearances were disclosed in excise invoices and ER-2 returns, and there was no suppression, misstatement, or intent to evade duty. On both merits and limitation, the demand failed. en-us Mon, 31 Jan 2022 00:00:00 +0530 Thu, 13 Oct 2022 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417771 When a 100% EOU clears finished goods into the Domestic Tariff Area on payment of full excise duty equivalent to customs duties, customs duty cannot again be demanded on duty-free imported raw materials consumed in those goods because the duty foregone stands subsumed in the duty paid on the final products; the separate demand was therefore unsustainable. The extended period of limitation was also unavailable because the clearances were disclosed in excise invoices and ER-2 returns, and there was no suppression, misstatement, or intent to evade duty. On both merits and limitation, the demand failed. Case-Laws Customs Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417771