https://www.taxtmi.com/caselaws?id=461425 CESTAT Kolkata allowed the appeal against customs duty evasion charges. The tribunal found that EPCG license amendments were properly obtained from DGFT to include the correct location, and spare parts imports were legitimately allowed under Foreign Trade Policy. The alleged sham contract splitting was rejected as the revenue's case was based on assumptions without verifying documentary evidence showing proper planning and clear demarcation of services from the beginning. The extended limitation period was held inapplicable as no suppression was established, with all transactions conducted transparently. Consequently, confirmed demands of Rs. 32,76,67,821, confiscation orders, and penalties were set aside. en-us Thu, 19 Oct 2023 00:00:00 +0530 Sat, 05 Apr 2025 12:13:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461425 CESTAT Kolkata allowed the appeal against customs duty evasion charges. The tribunal found that EPCG license amendments were properly obtained from DGFT to include the correct location, and spare parts imports were legitimately allowed under Foreign Trade Policy. The alleged sham contract splitting was rejected as the revenue's case was based on assumptions without verifying documentary evidence showing proper planning and clear demarcation of services from the beginning. The extended limitation period was held inapplicable as no suppression was established, with all transactions conducted transparently. Consequently, confirmed demands of Rs. 32,76,67,821, confiscation orders, and penalties were set aside. Case-Laws Customs Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461425