https://www.taxtmi.com/caselaws?id=447747 CESTAT Chennai ruled in favor of appellant regarding differential customs duty demand on 22 looms imported by 100% EOU without duty payment. The tribunal found no suppression of facts since appellant sought departmental permission before clearance and reported in ER-II returns. Given absence of dishonest intent and fraudulent behavior, extended limitation period could not be invoked. Show cause notice issued beyond normal time-limit was set aside and appeal allowed on time bar grounds. en-us Wed, 03 Jan 2024 00:00:00 +0530 Wed, 03 Jan 2024 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447747 CESTAT Chennai ruled in favor of appellant regarding differential customs duty demand on 22 looms imported by 100% EOU without duty payment. The tribunal found no suppression of facts since appellant sought departmental permission before clearance and reported in ER-II returns. Given absence of dishonest intent and fraudulent behavior, extended limitation period could not be invoked. Show cause notice issued beyond normal time-limit was set aside and appeal allowed on time bar grounds. Case-Laws Customs Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447747