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2016 (2) TMI 358 - AT - CustomsDemand of duty - Transshipment of goods without charging duty - period of limitation - Held that:- appellants were clearing the goods on the basis of transshipment permits and when the definition of Continental Shelf and Exclusive Economic Zone were changed. As a result the duty liability arose in respect of the clearance made to area within the Continental Shelf and Exclusive Economic Zone. The show-cause notice in respect of these clearances made was issued on 3.12.2002 for the clearance made from 11.2.2002 to 13.2.2002. The show-cause notice was issued beyond a period of six months prescribed at the material time. The Revenue had sought to explain the delay on account of the litigation before Hon'ble Bombay High Court. It is also a fact that the Revenue issued show-cause notice during the pendency of this Writ Petition, which clearly indicates that the court did not bar issue of notice. This confirms the fact that the Court proceedings were not preventing Revenue from issuing show-cause notice in timely manner. The contention of the Revenue that the appellant during pendency of Writ Petition needs to be excluded, cannot be accepted. In the circumstances, we find that the show-cause notice is barred by limitation. The impugned order cannot be sustained on this count. The fact that the goods cleared under transshipment permit are required for the intended purpose is clear from the facts that the essentiality certificate has been issued. Whether it is issued under Notification No. 17/2001 or 21/2002 is immaterial so long as the essentiality certificate covered the goods, benefit of notification cannot be denied. - Demand set aside - Decided in favor of appellant.
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