https://www.taxtmi.com/caselaws?id=766630 CESTAT New Delhi held that Commissioner of Customs has jurisdiction to demand duty on goods cleared from SEZ to DTA under section 28. SEZ is treated outside customs territory only for authorized operations. The appellant wrongly claimed exemption under Notification 12/2012-Cus for goods meant for manufacturing when it merely traded them. Extended limitation period under section 28(4) was justified due to willful misstatement. Basic customs duty and additional duty demands were confirmed. Penalty under section 114AA was set aside for lack of factual mis-declaration, while penalty under section 114A was upheld. Matter remanded for SAD determination based on state tax exemption status. en-us Wed, 19 Feb 2025 00:00:00 +0530 Sat, 01 Mar 2025 08:25:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766630 CESTAT New Delhi held that Commissioner of Customs has jurisdiction to demand duty on goods cleared from SEZ to DTA under section 28. SEZ is treated outside customs territory only for authorized operations. The appellant wrongly claimed exemption under Notification 12/2012-Cus for goods meant for manufacturing when it merely traded them. Extended limitation period under section 28(4) was justified due to willful misstatement. Basic customs duty and additional duty demands were confirmed. Penalty under section 114AA was set aside for lack of factual mis-declaration, while penalty under section 114A was upheld. Matter remanded for SAD determination based on state tax exemption status. Case-Laws Customs Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766630