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2012 (10) TMI 41 - CGOVT - CustomsDemand – 100% E.O.U - alleged that dispatching of finished goods, unfinished goods and duty free raw-materials by the 100% E.O.U. to their group companies in DTA with the intention and for the purpose of (claimed) illegal/inadmissible Drawback – Held that:- Activities were done without obtaining proper permission from the jurisdictional (Customs) authorities with the help of other DTA Units - there were indeed specific checkings and investigations by the departmental officers under proper authority of law - contravention of simple (footnote) declaration can result in denial of consequential benefit - Revision Applications are thus rejected Time bar - DBK amounts claimed and sanctioned in 1996-1997 the original Show Cause Notice was issued on 18-7-2001 - applicants herein are contesting that the addendums/corrigendum letters issued thereafter in connection with the above Show Cause Notice should be taken as a fresh Show Cause Notice and if computed from last addendum dated 2-5-2002 the issued Show Cause Notice is “Time barred” – Held that:- Government, therefore takes up the very initial Show Cause Notice or issued date as the relevant date and rest of addendums/corrigendum letter as precise details clearly pointing out the relevant data/limits/scopes of this case proceedings which have already stood commenced - Show Cause Notice dated 18-7-2001 was issued within extended time of 5 years and as such Show Cause Notice can not be treated as time barred
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