https://www.taxtmi.com/caselaws?id=54626 Under the DEEC Scheme, replenishment imports were held eligible where the relevant notifications covered materials required for manufacture of the resultant product, not only materials physically incorporated in the exported goods. On the disclosed record, the import, export, technical, and licence particulars had been fully declared, so denial of exemption was not sustainable. On limitation, the demand was held time-barred because no suppression or misdeclaration was shown and the extended period could not be invoked. Duty and penalty demands therefore could not stand. en-us Mon, 01 Aug 2005 00:00:00 +0530 Sat, 27 Apr 2024 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54626 Under the DEEC Scheme, replenishment imports were held eligible where the relevant notifications covered materials required for manufacture of the resultant product, not only materials physically incorporated in the exported goods. On the disclosed record, the import, export, technical, and licence particulars had been fully declared, so denial of exemption was not sustainable. On limitation, the demand was held time-barred because no suppression or misdeclaration was shown and the extended period could not be invoked. Duty and penalty demands therefore could not stand. Case-Laws Customs Mon, 01 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54626