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2017 (9) TMI 1337 - CESTAT CHENNAIValidity of SCN - Time limitation - Advance License Scheme - case of Revenue is that amount of ₹ 10,69,643/- confirmed in the impugned order had already been paid by them under protest on 17.10.2003. In the circumstances, the SCN ought to have been issued within the period of limitation from that date. However, the same having been issued more than one year i.e. on 29.12.2004, is therefore hit by limitation. Held that: - appellant had exported substantially fulfilling the export obligation and in fact had been seeking extension of time to complete the quantitative obligation also - It is not the case of the department that they were involved in any diversion of imported raw material clandestinely for purposes other than that intended - The SCN therefore should have been issued within a period of six months provided for normal period of limitation under section 28 of the Customs Act, 1962 as was in force at the relevant time. However, this was not done and the show cause notice was issued only after six months period i.e. on 29.12.2004. Reliance placed in the case of Commissioner of Customs, Chennai Vs. Lalchand Bhimraj [2013 (7) TMI 797 - MADRAS HIGH COURT] wherein duty was paid on 1.6.2000 and the SCN was served on imported on 2.12.2000. It was held that the notice was time-barred. Appeal allowed - decided in favor of appellant.
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