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2016 (9) TMI 566 - AT - CustomsServed From India Scheme Scrip (SFIS) - wrong availing of benefit of exemption Notification No. 91/09-Cus dated 11.09.2009 - assorted wines, liquors, beers etc - assessment of bills of entry - Held that: - the goods imported by the licence holder and in the circumstance, on merit the appellant has not contravened the provisions of Notification No.91/09-Cus dated 11.09.2009 as the goods were not be transferred or sold. Also, the bills of entry has been assessed and there is no allegation against the appellant of mis-declaration or mis-classification or suppression of facts, therefore without challenging the bills of entry, the proceedings are not sustainable. The assessment of bill of entry has not been challenged by the Revenue, therefore, the said assessment of bills of entry are final. Therefore, without challenging the same, the show cause notice issued to the appellant is not sustainable. Decision as given in the case Karan Associates vs. CC, Mumbai [2009 (2) TMI 20 - BOMBAY HIGH COURT] has been followed. Invocation of extended period of limitation - malafide intention to evade payment of duty - Held that: - malafide intention of the assessee has not been established. In the show cause notice it was merely alleged that the appellant has taken the benefit of Notification No.91/09-Cus dated 11.09.2009 wrongly - extended period of limitation is not invokable. Appeal allowed - decided in favor of appellant.
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