https://www.taxtmi.com/caselaws?id=788012 Notification No.45/2005-Customs covers goods cleared from SEZ/FTWZ to the DTA by stock transfer where the goods are not exempted from sales tax/VAT by the State; the proviso to the Notification applies only where state tax exemption extinguishes VAT liability. Administrative practice and prior coordinated decisions support recognition of stock transfers and related certifications by FTWZ/SEZ officers. An extended limitation for customs demands cannot be invoked absent proven wilful suppression or collusion; accordingly the demand based on the extended period was held time-barred and the adjudication confirming duties, confiscation and penalties was set aside. en-us Fri, 13 Mar 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788012 Notification No.45/2005-Customs covers goods cleared from SEZ/FTWZ to the DTA by stock transfer where the goods are not exempted from sales tax/VAT by the State; the proviso to the Notification applies only where state tax exemption extinguishes VAT liability. Administrative practice and prior coordinated decisions support recognition of stock transfers and related certifications by FTWZ/SEZ officers. An extended limitation for customs demands cannot be invoked absent proven wilful suppression or collusion; accordingly the demand based on the extended period was held time-barred and the adjudication confirming duties, confiscation and penalties was set aside. Case-Laws Customs Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788012