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2016 (2) TMI 388 - CESTAT MUMBAIDetention of live consignment - request for extension of inquiry - Mis-declaration of import of processed/polished pearls as raw pearls - Claim of exemption against Replenishment License issued - Held that:- As the investigation requires time to verify records of past imports in the office of the PCCCC, I hold that there is no specific reason for extension of time with respect to live consignment dated 8-4-2014. The live consignment cannot be kept under further detention for making the inquiry into past imports as the goods are neither restricted nor prohibited. It has further come on record that the Revenue has issued show cause notice dated 25-5-2015 to the appellant herein, with respect to the live Bill of Entry dated 8-4-2014 on the ground of misdeclaration and/or undervaluation. I find that there is no facts and/or details about the past imports and/or inquiry made in the matter for which time has been sought for, extension under the provisions of Section 110(2). The show cause notice dated 25-5-2015 only requires the appellant to show cause as to why benefit under Notification No. 60/2002 should not be denied and further disputing the description and valuation of the pearls under the live consignment. The learned Commissioner is in error in holding that there is sufficient cause for extension of time for issue of show cause notice under the provisions of Section 110(2). - The Revenue directed to return the pearls seized after retaining samples - Decided in favor of assessee.
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