2017 (1) TMI 1120

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.... (AR) for the Respondent.  [Order per: Madhu Mohan Damodhar] 1. Issue in appeal concerns import of Data Comp equipments by claiming full exemption under Notification No. 52/03-CUS dated 31.03.2003. Duty saved by appellant is Rs. 24,45,602/- upto July, 2005. Department issued Show Cause Notice proposing denial of the said notification benefit to the appellant since they cannot be termed as u....

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....t' which are required for setting up of telematic infrastructure which are used by STPI units for export of software; that therefore appellants are entitled to claim benefit of Notification No. 153/93-CUS dated 13.08.1993. He also submitted that the proceedings are hit by limitation since the customs authorities were very well aware of the nature of import and the claim of benefit under notifi....

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....tware Technology Park (STP) unit or a unit in Software Technology Park Complex under the export-oriented scheme (hereinafter referred to as the unit); or and not by a software technology park perse. 4. Ld. Advocate put forward alternative plea of eligibility of exemption under notification 153/93-CUS which also not in order since here the exemption can only be claimed by an importer, who has been....

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....s the period from April 2003 to July 2005. None the less the department did not issue the SCN till 15.02.2006 and that too was issued invoking extended period of limitation. The appellant has informed the Customs department furnishing each B/E that goods are imported claiming concession of duty under Notification No. 52/03-CUS. Therefore the appellant cannot be said to have suppressed facts. Going....