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2018 (10) TMI 1767 - HC - CustomsTime Limitation - imposition of penalty - Whether CESTAT was right in dismissing the appeal preferred by Commissioner of Customs (Export) holding that the SCN for imposition of penalty was barred by limitation? - HELD THAT:- The decision in Bhatinda District Co-op. Milk P. Union Ltd. [2007 (10) TMI 300 - SUPREME COURT] is clear that wherever power is conferred upon any statutory authority which can potentially result in infliction of penalty or such adverse orders, the jurisdiction is to be invoked within reasonable time atleast from obtaining the information preferably within five years. In this case the jurisdiction to invoke penalty clause was invoked atleast eight years after receipt of information. The principle in Bhatinda District Co-op. Milk P. Union Ltd. squarely applies - the question of law framed in this case is answered against the Revenue/appellant and in favour of the assessee - Appeal dismissed.
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