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2013 (9) TMI 63 - AT - CustomsDuty Demand u/s 28 Condonation of delay - The show cause notice had been issued for recovery of duty after a lapse of more than 14 years - Held that:- The notice was issued after the normal period of 6 months but also after the extended period of 5 years had lapsed - the demand was time-barred - The Revenues contention that the delay in show cause notice was attributable to the pendency of the matter and this period should be excluded while computing the time limit was not sustainable - VIDEOCON INTERNATIONAL LTD. Versus UNION OF INDIA [2010 (12) TMI 381 - SUPREME COURT OF INDIA] - there was no stay in adjudicating the case - the show cause notice demanding duty was hopelessly time-barred and consequently the confirmation of duty demand along with interest thereon under the proviso to Section 28(1) read with 28AA/28AB. Confiscation of goods u/s 111(d) Confiscation being Time barred - Revenue was of the view that the Additional Licences issued to Export Houses/Trading Houses after 1-4-88 were non-transferable - the CPTs imported could not had been cleared for home consumption unless it was sold to Actual Users and sale of the same when the goods were under bond was in contravention of the Import (Control) Order, 1955 - it was very evident that they colluded and connived with each other to illegally import CPTs circumventing the provisions of the Exim policy and also exported the same in contravention of the said policy The imported goods were liable to confiscation u/s 111(d) The show cause notice had been issued u/s 124 issue of a show cause notice prior to passing of an order of confiscation or imposition of personal penalty was mandatory, but the language of Section 124 was clear and precise and no restriction of or limitation or even a fetter was imposed as regards the time when proceedings may be initiated by issue of a show cause notice - Mohanlal Devadhanbhai Choksey and Others v. M.P. Mondker and Others [1976 (3) TMI 54 - HIGH COURT OF JUDICATURE AT BOMBAY] - Confiscation of goods, imposition of fine in lieu thereof or imposition of penalty are not subject to any time-bar. Sale in Custom bond - Permissibility to Export - Whether the sale of CPTs while in customs bond and the subsequent export was permissible under the provisions of Exim policy or not - Held that:- The transfer of the CPTs when the goods were bonded in the warehouse was clearly a contravention of the import policy and the Import (Control) Order as they stood at the relevant time - Keeping the goods in a customs bonded warehouse was not clearance of the goods through customs The additional licences issued to Export Houses were non-transferable neither were the actual users of the imported CPTs - Clearance takes place only when goods are deboned. Export as such - Whether the CPTs could have been exported as such Held that:- The exports undertaken were not in accordance with the Exim policy as they stood at the relevant time - assesse sought to export CPT from customs bonded premises no CTV assembly was exported as envisaged but individual pieces and components for the CTV assembly there was violation of the provisions of the Export (Control) Order also. Redemption fine - Interest and Penalty u/s 112(i) - Held that:- Redemption fine imposed was excessive Redemption fine was reduced in line with the value addition which was the profit margin on the transaction - As regards the penalty - the penalty imposed was on the higher side penalty was also reduced u/s 112(a) & 112(b) - the goods had been allowed to be exported subject to execution of bond and bank guarantee - they were liable to redemption fine u/s 125 and liable to penalty u/s 112 Decided against assesse.
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