Home Case Index All Cases Customs Customs + AT Customs - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 1297 - AT - Customs100% EOU working under the STP scheme - Private bonded Warehouse - violation of N/N. 141/91 -Cus dt. 22/10/1991 and N/N. 52/2003-Cus. - the only violation alleged against the appellant is that the appellants have violated the condition of the notification and has not used the capital goods on IUT - time limitation. Held that:- In the said N/N. 140/91-Cus, there was no such condition that at the time of IUT, the recipient unit must use the goods. This condition of use by the recipient unit was introduced in the Notification No. 140/1991 by customs notification No.64/2002-Cus dt. 24/06/2002 which is after the transfer of goods to the present unit and therefore this condition of use cannot be made applicable retrospectively. Under the notification No. 140/91, duty can be demanded only from Verifone if there is a violation of any condition of the said notification because the importer of the said goods is Verifone and not the present appellant. Time limitation - Held that:- The demand is also barred by limitation as the officers of the Department visited the unit of the appellant on 28/06/2005 and finally issued the show-cause notice on 02/05/2008 which is much beyond the period of limitation. The impugned order is not sustainable on merit as well as on limitation - appeal allowed - decided in favor of appellant.
|