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2017 (1) TMI 749 - AT - CustomsIssue of SCN beyond 5 years - Confiscation - redemption fine - penalty - import of Harley Davidson motor bike - natural justice - Held that: - the Department has not conducted the investigation properly by not taking the investigation to its logical end. The Department has merely recovered the possession of the bike from the appellant on the allegation that it is smuggled goods. Whereas the fact of the matter is that motor bike is a non-notified goods and burden to prove that it is smuggled goods is on the Department which in this case the Department has failed to establish. Further the Department has not issued the show-cause notice to the registered owner of the vehicle from whom the appellant has purchased the same by paying a consideration and without having any knowledge of the defective title of the seller. Extended period of limitation - Held that: - the Department can only issue show-cause notice within a period of 5 years and which means the show-cause notice should have been issued on or before 01.06.2013 whereas in the present case the show-cause notice was issued on 30.10.2013 which is beyond the period of limitation. Appeal allowed - decided in favor of appellant.
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