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2019 (4) TMI 254 - AT - CustomsSmuggling - Gold Biscuits - time limit for issuance of SCN - Held that:- A perusal of the Mahazar makes it clear that is has recorded what transpired on the eventful day of 03.10.2018 at the Airport upon the arrival of the appellant. There are two witnesses already assembled at the arrival hall, at 19:15 Hrs; but it is not clear if they were also the other passengers are outsiders. In their presence, the said Mahazar is drawn, they witness the appellant identifying his bag/baggage, its screening through the screening machine and then the body search of the appellant at Air Intelligence Unit Room situated near arrival hall. The gold chain allegedly concealed in the neck area and two Gold Biscuits allegedly hidden in his both socks were found and the same were weighed with the help of electronic weighing scale available in the customs arrival hall; they also witness one Mr. C.N. Badrinath being requested for valuation, who heeds to the request and weighs the above items there only and informs that as on 04.10.2016, the rate per gram was ₹ 3138/-, assess the value of the above items at ₹ 10,45,833/-; he also submits a certificate dated 04.10.2016, etc. - the above Mahazar dated 03.10.216 has also been signed by the witnesses on 03.10.2016 wherein it refers to valuation certificate dated 04.06.2016, i.e, the next day. With this discrepancy, the evidentiary value of the Mahazar cannot therefore be sustained. The appellant is only questioning the validity of SCN on the ground that the same is in violation of Section 110(2) of the Act. Admittedly, there is no allegation by the Revenue that the service of the notice in question is for the reasons attributable to the assessee. The time-limit of six months has also been reiterated, even by the CBEC, vide Circular No. 7/2013-Cus. Dated 19.02.2013. Appeal allowed.
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