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2017 (11) TMI 1192 - AT - CustomsBenefit of N/N. 25/99-Cus dated 28.02.99 - case of Revenue is that the imported plates were not parts of switches and units were not entitled for the said exemption - whether or not the show cause notice and an adjudication proceedings are valid on the question of jurisdiction as contested by the appellant? - Held that: - The present proceedings are for the period preceding the period covered by the show cause notice issued by the DRI. This show cause notice dated 13.12.2013 was issued to cover the period from 16.06.2006 to 13.11.2007, which is well beyond 5 years period that could not be covered under a demand invoking Section 28. It would appear that two separate proceedings were initiated against the appellant, one under Section 28 for the permissible period of 5 years and another subsequent one invoking Rule 8 for the period beyond 5 years on the ground that Rule 8 did not provide for any time limit - such dual approach by the Revenue is not legally sustainable. It is apparent and clear that show cause notice issued by the DRI correctly invoked the jurisdiction of the proper Customs Authority in charge of assessment to apply the provisions of Section 28 of the Act. It is not open to the Revenue to resort to Rule 8 to demand and recover customs duty for earlier period, beyond five years. The demand proceedings in the present case is not under Section 28 of the Customs Act. This is under Rule 8 of 1996 Rules. In respect of this appellant, a five year demand on the very same issue has been issued invoking Section 28. The notice was made answerable to the jurisdictional customs officer at the port of import. In such situtation, we note that another proceedings, for earlier period, cannot be initiated invoking Rule 8 by the central excise officer. In the present proceedings, the central excise officer did not exercise his powers, if any, under Section 28 of the Customs Act. Such powers were admittedly available with the Assessing Officer of Customs at the port of import. Appeal allowed - decided in favor of appellant.
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