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2019 (6) TMI 1229 - AT - CustomsPrinciples of natural justice - cross-examination of the persons denied whose statements were relied upon for issuance of said show cause notice - recording of voluntary statements - reliability on the statements - Misdeclaration of value of imported goods - 14 inch colour picture tube - HELD THAT:- Revenue did not have any evidence to corroborate with the voluntary statements. It is settled principal of law that the assessment of Bill of Entry is an adjudication order and if within the period provided under customs act appeal before Jurisdictional Commissioner (Appeals) is not filed then the assessment becomes final and such final assessment cannot be reopened - In the present case the assessment were made during the period from May 2010 to January 2011 and after the appeal period of around three months were over the said assessment became final and therefore through the said show cause notice dated 29 May, 2015 the said assessments were not open for reassessment. Time Limitation - HELD THAT:- The assessment were finalized during May 2010 to January 2011 and all the information required for assessment was provided by the appellant and therefore the allegation of suppression of fact made on 29 May, 2015 are not sustainable. Therefore, the proceedings are hit by limitation. Appeal allowed - decided in favor of appellant.
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