Extended Limitation Period for 100% EOU Under Customs Act Section 14 Requires Detailed Fact and Law Analysis.

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....100% EOU - Extended period of limitation - escapement of assessment u/s 14 of the Customs Act, 1962 - The question of limitation is a mixed question of fact and law. It is not purely a question of law. The said question cannot be decided summarily without considering the materials available on record.....